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T 



r 



I 




i 




•l 



ANNUAL REPORTS 



PUBLIC OFFICERS AND INSTITUTIONS 



1909. 



■ aBcitKTABr or thb cohhohwbalth. 



BOSTON: 

WEIGHT k POTTER PEINTINO CO., STATE PBINTBBS, 

18 Post OmcE Sqdabe. 

1910. 



Index to Public Documents. 



Series 1909. 



Vol. I. 

Bcport of Secretary of the Commonwealth, 
Report of Treasurer and Receiver General^ 
Report of Auditor of the Commonwealth^ 
Report of Attorney-General^ . 



Doc. No. 

46 
5 
6 

12 



Vol, n. 



Report of Tax Commissioner^ 
Aggregates of Polls, Property and Taxes, etc., 
Abstract of Certificates of Corporations, . . 
Report of Controller of County Accounts, 



16 
19 
10 
29 



Vol. in. 



Report of 
Report of 
Report of 
Report of 
Rei>ort of 
Report of 
Report of 
Report of 
Report of 
Report of 



State Board of Charity, .... 
State Board of Insanity, 
Trustees of Danverb State Hospital, 
Trustees of Northampton State Hospital, 
Trustees of Taunton State Hospital, 
Trustees of Worcester State Hospital, etc.. 
Trustees of State Infirmary at Tewksbury, 
Trustees of Westborough State Hospital, 
Trustees of Foxborough State Hospital, 
Medfield State Asylum, 



17 
63 

20 
21 
22 
23 
26 
30 
47 
69 



Report of Trustees of Massachusetts State Sanatorium at 

Rutland, 61 

Report of Trustees of Monson State Hospital, ... 62 

Report of Trustees of Gardner State Colony, .... 70 

Report of Trustees of Boston State Hospital, ... 84 



Vol. IV, 



Report of State Board of Health, . . . • 
Report of Board of Registration in Medicine, . 
Report of Board of Registration in Dentistry, 
Report of Board of Registration in Pharmacy, 
Report of Metropolitan Water and Sewerage Board, 



34 
56 
38 
39 

57 



Vol. V. 

Report of Board of Railroad Commissioners and Returns of 

Railroad Corporations, 

Report of Board of Gas and Electric Light Commissioners, 



14 
35 



Vol. VI. 

Report of Bank Commissioner (Part I. — Savings Banks, 
Institutions for Savings, Trust Companies and Foreign 
Banking Corporations. Part II. — Co-operative Banks, 
Collateral Loan Companies, Mortgage Loan and Invest- 
ment Companies), 



8 



Vol. VII. 

Report of Insurance Commissioner (Part I. — Fire and 
Marine. Part II. — Life, Miscellaneous, Assessment and 
Fraternal), 

Report of Commissioners of Firemen's Relief Fund, 



9 
64 




Vol. Vin. 

Doe. No. 

Beport of Board of Education, etc., 2 

Report of Tnifltees of Perkins Institution and Massachu- 
setts School for the Blind, 27 

Report of Trustees of Massachusetts School for the Feeble- 

Minded at Waltham, 28 

Report of Commissioners of Nautical Training School, . . 42 

Report of Wrentham State School, 78 

Report of Commission for the Blind, 81 

Report of Trustees of Massachusetts Hospital Sdiool, . . 82 

Report of Trustees of Industrial School for Boys at Shirley, 87 



Vol. IX. 

Report of Secretary of the State Board of Agriculture, . 
Report of the Massachusetts Agricultural College, . 
Report of the Dairy Bureau of the Board of Agriculture, 
Report of State Forester, 



4 
31 
60 
73 



Vol. X. 



Report of Adjutant General, 

Beport of Chief of the District Police, . 
Beport of Board of Prison Commissioners, . 
Beport of Police Commissioner for City of Boston, 
Beport of Board of Police for City of Pall River, . 
Report of Commissioner of State Aid and Pensions, 
Report of Board of Conciliation and Arbitration, . 
Report of Trustees of the Lyman and Industrial Schools, 
Report of Trustees of The State Farm at Bridgewater, 
Report of Commission on Probation, .... 



7 
32 
41 
49 
58 
68 
40 
18 
24 
85 



Vol. XT. 

DhlNo. 

Report of Births, Marriages and Deaths, with Statistics of 
Divorce, and of Deaths investigated by the Medical Exam- 
iners, 1 

Report on Statistics of Labor, 15 

Report on Statistics of Manufactures, 36 

Returns of Number of Assessed Polls, Registered Voters, etc., 43 

Comparative Financial Statistics of Cities and Towns, . . 79 

Report of State Free Employment OflBces, .... 80 

Report of Boston Finance Commission, 88 



Vol. Xn. 

Report of Librarian of the State Library, . 

Report of Board of Harbor and Land Commissioners, 

Report of Commissioners on Fisheries and Game, . 

R^Ktrt of Free Public Library Commission, . 

Report of Metropolitan Park Commission, 

Report of Commissioner of Public Records, . 

Report of Civil Service Commission, 

Report of Massachusetts Highway Commission, 

Report of Wachusett Mountain State Reservation Commis- 
sion, 

Report of Commissioners on War Records, 

Report of Greylock Commission, . 

Report of State Board of Publication, . 

Report of Charles River Basin Commission 

Report of Board of Registration in Veterinary Medicine, 

Report of Licensing Board for the City of Boston, . 

Report of Board of Registration in Embalming, 

Report of Commission on Hospitals for ConsumptiTes, . 

Report of Commissioner of Weights and Measures, . 

Report of Commissioners for Promotion of Uniformity of 

Legislation in the United States, 

Report of Mount Everett State Reservation Commission, 



48 
5% 



REPORT 



TAX COMMISSIONER 



iUlir (Emnmanttiraltlf of artwnnrtpTHPHB 



KOVEMBEH 30, 1909. 



BOSTON: 

WBiaHT & POTTEB PEINTINQ CO., STATE PEINTBRS, 

18 Post OmoE Squake. 

1910. 



Approved bt 
The State Board of Fubucation, 



®l)e (IlommoittDeaitI) of i{la00a(l)U0ett0. 



'Officb of th£ Tax Commissioner, 

Boston, Jimuary 19, 1010. 

Hon. Wm. M. Olin, Secretary of the CammonweaUh. 

Dbas Sib : — I have the honor to transmit herewith, for the 
use of the Legislature, the annual report of the Tax Commis- 
sioner for the year 1909. 

Eespectfully yours, 



WILLIAM D. T. TEEFET, 

Tcuc Commissioner, 



<2ii)( CommontDeoltt) of S^ass(u\)mettB, 



Tax Coumissionxb'b Depabticent, 

BosTONi January 19, 1910. 

To the Honorable Senate and House of RepresenUUivee, 

The Tax Commissioner and Commissioner of Corporations 
hereby submits to the Legislature his report of the proceedings 
of the department for the year ending November 30, 1909. 

The following tables exhibit a summary statement of results 
of the Corporation Tax Law for the current year : — 



Wholes Amount of Taxes assessed under Chapteb 14, 
Revised Laws, and Chapteb 437, Acts of 1903. 

Pablic service corporations, chapter 14, Revised Laws, other 
than street railway corporations, ..... $3,315,274 56 

Street railway corporations, ...... 989,289 30 

Business corporations, chapter 437, Acts of 1903, . 2,895,718 86 



$7,200,282 72 
Inheritance tax. Acts of 1907, chapter 563, Acts of 1909 

chapter 490, Part IV., 908,134 42 

Express companies. Acts of 1907, chapter 586, 

Ships and vessels in foreign carrying trade. Acts of 1902, 

chapter 374, 

Foreign corporations excise tax. Acts of 1903, chapter 437 

(inducting amendment by Acts of 1907, chapter 578, 

section 1), ........ 



118 04 



816 66 



Aggregate of assessments. 



252,524 52 
$8,361,876 36 



Taxes of 1909, paid to December 1, 1909: — 
Corporations other than street railways, . $6,138,206 08 
Street raUway corporations, . 
Inheritance tax, . 
£3q>ress companies, 
Ships and vessels in foreign trade. 
Foreign corporations excise tax. 



989,289 30 

908,134 42 

118 04 

816 66 

252,524 52 



$8,289,089 02 



6 ' TAX COMMISSIONER'S BEPORT. [Jan. 

Taxes of 1909, unpaid: — 

Corporations, $71,121 50 

Abatements, 1,665 84 

$72,787 34 

$8,361,876 36 

The foUowing statement exhibits the outstanding taxes of 
corporations unpaid at the end of last year, and the changes 
during the year : — 

Taxes of 1898: — 

Outstanding November 30, 1908, . . $1,961 25 

Outstanding November 30, 1909, . . $1,961 25 

Taxes of 1900: — 

Outstanding November 30, 1908, . . $80 70 

Outstanding November 30, 1909, . . 80 70 

Taxes of 1901 : — 

Outstanding November 30, 1908, . $6,472 00 

Outstanding November 30, 1909, . 6,472 00 

Taxes of 1902 : — 

Outstanding November 30, 1908, . $1,352 33 

Outstanding November 30, 1909, . 1,352 33 

Taxes of 1903: — 

Outstanding November 30, 1908, . $2,048 05 

Street railways, ..... 2,040 53 

Outstanding November 30, 1909, . . 2,048 05 

Street railways, 2,040 53 

Taxes of 1904: — 

Outstanding November 30, 1908, . $5,997 10 

Paid, 132 80 

Outstanding November 30, 1909, . 5,864 30 

Taxes of 1905: — 

Outstanding November 30, 1908, . . $2,908 67 

Paid, 629 62 

Outstanding November 30, 1909, . . 2,279 05 

Taxesof 1906: — 

Outstanding November 30, 1908, . , $4,128 75 

Outstanding November 30, 1909, . . 4,128 75 



xaxes 01 lyv/ : — 
Outstanding November 30, 1908, 

Paid, 

Abated, .... 
Outstanding November 30, 1909, 

Taxes of 1908: — 
Outstanding November 30, 1908, 
Street railways. 

Paid, 

Paid (street railways), . 
Abated, .... 
Outstanding November 30, 1909, 



S8,298 82 
282 67 
310 82 


S74,228 61 

1,598 92 

61,212 29 

1,598 92 

6,947 21 



$7,704 83 



6,069 11 



Taxes of 1909: — 
Outstanding November 30, 1909, 



71,121 50 



Aggr^ate of unpaid taxes, Sill, 122 40 

The amount accruing to the Commonwealth under the opera- 
tion of the law for the current year is as follows : — 



V 



From corporations, including street railways: — 

Net amount assessed, 

Amount due to cities and towns: — 
On account of corporations, not includ- 
ing street railways, .... $4,534,955 73 
On account of street railway companies, . 988,068 72 



. $7,200,282 72 



5,523,024 45 



Balance accruing to the Commonwealth, . . $1,677,258 27 
From corporations, under Acts of 1902, chapter 374, sec- 
tions 1 and 2, 816 66 

Foreign corporations. Acts of 1903, chapter 437, section 75, 252,524 52 
Inheritance tax. Acts of 1907, chapter 563, . 908,134 42 



Total amoimt accruing to the Commonwealth, . . $2,838,733 87 

A table is appended, marked C, giving the amounts distrib- 
uted to each city or town. A distribution was made on the ninth 
day of November, and certified in season to be offset against 
the amount due from cities and towns on account of the State 
tax, on the fifteenth day of November : — 



i 



8 TAX COMMISSIONER'S REPORT. [Jan. 

The amount collected November 8, on account of corporar 

tions, not including street railways, was . . . $6,104,821 34 
The amount distributed was 4,440,699 45 



The amount realized by the Commonwealth was . Sl,664,121 89 

The amount collected November 8, on account of street 

railway corporations, was ...... S987,144 85 

The amoimt distributed was 985,924 27 



The amount realized by the Commonwealth was . . SI, 220 58 

The comparative valuation of the capital stock and real estate, 
machinery and other deductions of the corporations during the 
years 1908 and 1909 is as follows : — 

The total valuation of the capital stock of corporations: — 

In 1909, $1,043,157,358 00 

1908, 934,832,544 00 



Increase in 1909, $108,324,814 00 

The valuation of deductions was as follows: — 

In 1909 (real estate and machmery), $622,360,046 00 

Securities, 18,919,033 00 

Property outside the Commonwealth, 30,744,035 00 



Amount deducted from capital valuation, $672,023,114 00 

In 1908, 811,763,713 00 



Decrease in amoimt deducted from franchise val- 
uation, $139,740,599 00 

The aggregate excess on which a tax was laid: — 

In 1909, $427,643,330 00 

1908, 370,474,793 00 



Increase in 1909, $57,168,537 00 

The whole amount realized by the Commonwealth during the 
financial year ending November 30, 1909, has been : — 



rrom uixes oi i»u»: — 
Corporation list distributed, . 
Corporation list not distributed, 
Street railway taxes distributed, 
Corporations in foreign carrying trade, 
Foreign corporations, . 
Express companies, 



Taxes of previous years, collected in 1909: 
Corporation list, 



Total amount realized, 



$1,642,382 74 

3,094 19 

1,220 58 

816 66 

252,524 52 

118 04 

$1,900,156 73 

6,011 92 

$1,906,168 65 



The following table shows the average annual rate of taxation 
upon which business corporations have been taxed for the years 
1864 to 1909, inclusive: — 



Ykab. 


Rate peril. 


YlAB. 


Rate peril. 


Io04, .... 


$16 66 


1887, .... 


$15 06 


1865, . 








17 56 


1888, . 








14 68 


1866, . 








14 83 


1889, . 








14 72 


1867, . 








16 67 


1890, . 








14 84 


1868, . 








13 12 


1891, . 








14 50 


1869, . 








15 52 


1892, . 








14 88 


1870, . 








15 44 


1893, . 








15 30 


1871, . 








14 84 


1894, . 








14 80 


1872, . 








14 53 


1895, . 








14 95 


1873, . 








14 49 


1896, . 








15 10 


1874, . 








15 51 


1897, . 








15 26 


1875, . 








14 68 


1898, . 








15 69 


1876, . 








12 80 


1899, . 








15 78 


1877, . 








12 84 


1900, . 








16 14 


1878, . 








12 54 


1901, . 








16 18 


1879, . 








12 78 


1902, . 








16 18 


1880, . 








15 35 


1903, . 








16 76 


1881, . 








14 78 


1904, . 








16 60 


1882, . 








15 28 


1905, . 








17 25 


1883, . 








14 98 


1906, . 








16 87 


1884, . 








15 95 


1907, . 








17 03 


1885, . 








14 14 


1908, . 








17 20 


1886, . 








14 48 


1909, . 








17 35 



10 TAX COMMISSIONER'S REPORT. [Jan. 

The Board of Appeal was constituted by the appointment of 
the Hon. Albion F. Bemis of the Council to serve with the 
Treasurer and Auditor. 

The Board held its first meeting January 1, 1909, with Hon. 
A. B. Chapin as chairman. On resignation of Mr. Chapin, 
Hon. Elmer A. Stevens was appointed chairman. 

Since that time appeals by 18 corporations have been heard, 
with the result indicated in Table B. 

There have also been many appeals by cities and towns as to 
the distribution of corporation and bank taxes, -yhich have been 
heard and determined by the Board. 

Taxation of Bank Shabes. 

Whole amount of tax on bank shares assessed, . . $1,378,586 01 

Of which there was retained by cities and 
towns on account of shares owned by 
residents, $508,271 83 

And there was due and paid into the treas- 
ury, 870,314 18 

$1,378,586 01 

There was paid into and due to the treasury on account of 

tax of 1909, $870,341 18 

There was certified due to cities and towns 
on account of tax of 1909 on bank shares 
owned by residents, .... $391,061 56 
Due to savings institutions, . . 61,322 39 

Insurance companies, .... 18,426 40 

Literary, scientific and charitable societies, 35,774 74 

Accruing to the CJommonwealth, . 363,756 09 

$870,341 18 

Of the tax of $870,341 on non-resident bank stock, $363,756 
accrues to the Commonwealth, and the balance is distributed to 
cities and towns, certain insurance companies, charitable insti- 
tutions and savings banks, according to law. 

Table D, annexed, shows the net amount of bank taxes dis- 
tributed to each city and town. These amounts will be some- 
what modified by the final adjustment of disputed claims. 

Table E shows the amount collected in each city or town hav- 
ing a bank, on account of shares held out of such place. 

Both these tables exhibit the amounts as determined upon the 



evidence furnished by the returns as received at nrst, and are 
to be modified somewhat by the corrections established by evi- 
dence subsequently produced before the Board of Appeal. 

Savings Bank Tax. 

[Revised Laws, chapter 14, section 19.] 

Under this law there has been assessed during the year : — 

May assessments, $896,929 40 

November assessments, ...... 906,084 70 

Massachusetts Hospital Life Insurance Company: — 

May assessment, . 30,249 72 

November assessment, 29,490 44, 

Total assessments, SI, 862,754 26 

Insurance Premium Tax. 

[Revised Laws, chapter 14.] 

Under this law there has been assessed : — 

On accomit of tax of 1909, S513,260 93 

On account of tax of 1908, . 1,992 02 

$515,252 95 

The collections have been : — 

On account of tax of 1909, . $510,913 17 

On account of tax of 1908, . 1,992 02 

$512,905 19 

The amount unpaid November 30, 1909, was : — 

On account of tax of 1909, . . $2,347 76 

On account of tax of 1906, ... 415 46 

On account of tax of 1904, ... 464 73 

$3,227 95 

Life iNsmtANCE Excise. 

[Revised Laws, chapter 14.] 
Under this law there has been assessed during the year, . $401,695 92 

The collections have been : — 
On account of tax of 1909, $401,695 92 



On account of tax of 18S0, 



Total unpdd, 



$2,150 73 



The following table exhibits the Taluation of property and 
the taxes asBessed by the local hoards of assessors and hy the 
Tax CommiBsioner for the year ending November 30, 1909 : — 





VkluUioD 

IMEMat*. 


Vkliution 


i& 


"St- 


-B-l-Ute by «.«-«.. . . . 


I2470.«»J« 




Hfl.411.010 




Penonal «t>t« by iMewiB. . . . 


- 


t8M,7T4,StO 


- 


tl4.lM.3ig 


Tu on poll* by MM»iB. . . . 








1.810.418 


Corpontc tuabl« taetm. 


- 


42I,779,0M 




7.1fl7.W7 




- 


lll,810,0M 




870.341 


SaviiidbuikdcpouMtuabb, . , 


- 


m.KB.]93 




1,803.011 


Compuiy. 
Lif a tDHinnea valueg 




11.Ma.033 

lKI.t7g.3S7 




S9.740 
401,SW 






3a.3M.37I 




BM.3M 




- 


IM*.SM 




32,34t 


Bhlm and THHli 








8ia 


Eimw oampuuea tai 




t^K 




118 


cludioi iiupaotioD or dlKtria msCsn. 
S.il™Ml Commi«k.n«. tu, indudiiu 

lC-i^T- 


- 






14.13* 
71.US 
10.474 

3.8M343 




- 






Ma.134 




- 


- 




ai,ni 


Ou« 4iul aiBlody ol depauU, 








4.413 




- 




- 


mjM 




Si370.»»9JM 


tl.S».BM.m 


»4».41l,010 


»31,337,»81 



Genekal CoaPOEATioN Law. 
The whole number of Massachusetts corporations and char- 
ters to which the attention of the department has been directed 
the present year is 9,577. Of this nui»^''> *^ ^^^® ^° ^^^' 
solved by the supreme judicial an^ gu^rior courts, 1 has 



expired by limitation, 6 have been sold or consolidated, and 
1,380 are new corporations which have been chartered or organ- 
ized ; leaving, as the number of corporations and charters to be 
reported November 30, 1909, 8,349. 

The authorized net increase of capital during the year is as 
follows : — 



Corporations authorized by special act, . 
Under chapter 110, section 20, Revised l^aws, 
Under chapter 114, section 3, Revised Laws, 
Under chapter 437, Acts of 1903, . 
Under chapter 374, Acts of 1904, . 
Under chapter 580, Acts of 1908, . 
Under chapter 519, Acts of 1909, . 



Certificate of increase of capital by 210 companies: 
Under chapter 437, section 42, Acts of 1903, . 
Under chapter 110, section 54, Revised Laws, . 
Under chapter 189, Acts of 1905, .... 



S600,000 

101,000 

3,500,000 

73,657,350 

550,000 

5,000 

100,000 

$78,513,350 

$26,747,000 

13,083,600 

500,000 

$40,330,600 



Certificate of reduction of capital by 34 companies: — 
Under chapter 437, section 43, Acts of 

1903, $1,672,200 

Under chapter 110, section 55, Revised 

Laws, 50,000 



Net increase of capital. 



1,722,200 
$117,121,750 



During the year the commissioner has examined 9,992 certifi- 
cates, of which 2,997 required a re-examination after errors 
had been corrected. 

Two thousand four hundred and thirty-three of these were 
certificates of organization, of which 1,698 had their certificates 
finally approved. 

The whole number of certificates presented and examined, 
including those presented as substitutes for certificates disap- 
proved, is as follows : — 



'» 






chapter 109, 
chapter 110, 



Acts of 1903, chapter 437, 
Revised Laws, chapter 110, 

chapter 114, 
chapter 125, 



Acts of 1903, chapter 437, 



} 



Acts of 1904, chapter 374, 
Acts of 1905, chapter 189, 
Acts of 1908, chapter 163, 

chapter 580, 
Acts of 1909, chapter 419, 

chapter 519, 

Total, 



section 24, 

section 30, 

section 20, 

section 43, 

section 44, 

section 47, 

section 51, 

section 45, 

section 54, 

section 55, 

section 3, 

section 6, 

section 7, 

section 9, 

section 11, 

section 14, 

section 41, 

section 42, 

section 43, 

section 5, 

increase of capital stock, 

change of name, 

certificate of organization, 

certificate of organization, 

certificate of organization, 



1 
5 

7 
1 
2 
5 

6,748 

27 

2 

6 

427 

2 

3 

1,965 

335 

156 

202 

33 

4 

1 

24 

1 

1 

1 

9,992 



The following companies have been authorized to issue stock 
and bonds in these amounts : — 

Amherst Water Company. Capital stock to the amount of 
$25,000, under Revised Laws, chapter 109, section 30. 

Cohasset Water Company. Capital stock to the amount of 
$15,000, under Revised Laws, chapter 109, section 30. 

Cottage City Water Company. Capital stock to the amount of 
$20,000, under Revised Laws, chapter 109, section 30. 

Dedham Water Company. Bonds to an amount not exceeding 
$60,000, under Revised Laws, chapter 109, section 24. 

Heath Telephone Company. Capital stock to the amount of 
$30,000, under Revised Laws, chapter 109, section 30. 

Oxford Water Company. Capital stock to the amount of 
$10,000, under Bevised Laws, chapter 109, section 30. 




FOBEIGN CoBPOliATIONS. 

By chapter 437, Acts of 1903, any foreign corporation hav- 
ing a usual place of business in this Commonwealth is required 
to appoint the Commissioner of Corporations its attorney, upon 
whom aU lawful processes in any action or proceeding against 
it may be served ; and also to file with the commissioner a copy 
of its charter or certificate of organization, its by-laws and a 
statement in regard to the amount and the payment of its capital 
stock. 

Eight thousand one hundred and thirteen have complied with 
the provisions of this chapter, 333 having been filed the present 
year. 

The total number of legal processes that have been served 
upon the conmiissioner as attorney under the provisions of this 
statute is 17,137. Of this number, 658 were served during the 
year. 

By sections 58 and 66 foreign corporations are required to 
file a certificate of condition in the office of the Secretary of the 
Commonwealth; 2,135 have complied during the year. 

MuNiciPAi. Assets and Liabilities. 

Table F contains tabulated results of returns received from 
aU the cities and towns in the State, in substantially the same 
form as last year. 

The same form of statement has been continued, as it fur- 
nishes opportunity for comparison with statements of previous 
years, and because, on the whole, it exhibits fairly the financial 
condition of municipalities. 

Table G has been prepared to show the percentage of debt to 
valuation for purposes of local taxation, and a column has been 
added, to give sinking funds where they exist. 

In calculating these percentages, trust funds have been 
omitted from the amount of debts in those towns where there is 
an asset of the same character to the amount of such debt. 

For convenience of comparison, I have added to the tables a 
statement (Table H) of the indebtedness of several municipali- 
ties for the years 1872, 1875, 1878 and 1909. In this table 



16 



TAX COMMISSIONER'S REPORT. 



[Jan. 



sinking f unds, to the extent of assets held, have been deducted 
from the outstanding debt of municipality for all years. 

The year 1872 was the commencement of the present system 
of reporting assets and liabilities. 

Upon comparing the tables for the past two years, it appears 
that 171 towns have diminished their net debt, 118 have in- 
creased it and 13 towns have neither increased nor diminished. 

Fifty-two towns which had no debt last year have no debt this 
year; 62 towns have no debt this year, against 61 which were 
in like situation last year. 

The percentage of net debt has increased in 86 towns. 

The towns of Granville, Hull, Monroe and West Bridgewater 
have failed to make any return. 

A synopsis of the aggregate valuation by the local assessors, 
aggregate net debt of municipalities, and percentage of same, is 
herewith given for the years 1871 to 1909, inclusive: — 



YlAB. 



AcBmate Valuation. 



Aggragato Net Debt. 



Penntage* 



1871, 

1872, 

1873, 

1874, 

1875, 

1876, 

1877, 

1878, 

1879, 

1880, 

1881, 

1882, 

1883, 

1884, 

1885, 

1886, 

1887, 

1888, 

1889, 

1890, 

1891, 



$1,497,351,686 
1,696,599,969 
1,763,429,990 
1,831,601,165 
1,840,792,728 
1,769,359,431 
1,668,226,972 
1,568,988,210 
1,529,521,014 
1,584,756,802 
1,648,239,976 
1,684,213,423 
1,731,297,061 
1,756,879,778 
1,782,349,143 
1,847,531,422 
1,932,548,807 
1,992,804,101 
2,072,170,872 
2,154,134,626 
2,245,042,273 



$39,421,298 


.026 


45,221,745 


.026 


53,380,118 


.030 


64,904,069 


.035 


71,784,006 


.038 


72,165,156 


.040 


72,049,685 


.043 


68,864,685 


.043 


67,728,557 


.044 


68,512,929 


.043 


65,408,691 


.039 


62,782,507 


.037 


63,413,128 


.036 


63,595,568 


.036 


63,306,213 


.035 


63,585,220 


.034 


64,675,061 


.033 


65,586,603 


.032 


66,502,030 


.032 


70,742,786 


.032 


73,066,660 


.032 



YsiLB. 


Aggregate Valuation. 


Aggregate Net Debt. 


Peroentage. 


1802, . , . . 


$2,333,025,090 


$76,483,323 


.032 


1893, . 








2,428,339,029 


80,125,652 


.032 


1894, . 








2,471,521,506 


87,786,918 


.035 


1895, . 








2,542,348,993 


98,511,920 


.038 


1896, . 








2,622,520,278 


104,702,875 


.039 


1897, , 








2,702,328,054 


115,798,889 


.042 


1898, . 








2,764,242,784 


121,385,139 


.043 


1899, . 








2,876,021,222 


128,051,487 


.044 


1900, . 








2,961,119,947 


131,016,743 


.044 


1901, . 








3,033,884,001 


126,189,227 


.041 


1902, . 








3,115,426,287 


128,477,581 


.041 


1903, . 








3,200,101,482 


135,906,382 


.042 


1904, 








3,251,804,634 


141,660,675 


.043 


1905, 








3,312,255,163 


147,509,003 


.044 


1906, 








3,404,893,165 


150,998,898 


.044 


1907, 








3,512,557,604 


158,586,274 


.045 


1908, 








3,590,690,106 


163,558,325 


.045 


1909, 








3,727,473,635 


166,080,073 


.044 



The gross interest-bearing debt of municipalities of the State 
was $236,340,846 on the first day of May, 1909. 

If we assume the rate of interest to average 31/^ per cent., 
which is a safe average, the amount raised by taxation for inter- 
est alone in 1909 was $8,271,929. 

The aggregate net debt of the municipalities of the State for 
1908 was $163,558,325, and for 1909, $166,080,073, showing 
an increase of $2,521,748. 

The aggregate local assessment of taxes for State, town and 
county purposes in 1909 was $65,381,747, as reported to the 
Tax Commissioner. 

Of this, $4,500,000 was State tax and $4,084,499 county tax, 
leaving $56,797,248 as the total local assessment for municipal 
purposes, being 86 per cent, of the aggregate tax. 

The total amount of sinking funds reported last year was 
$57,722,970, this year it is $62,155,366, — an increase of 
$4,432,396. 

The gross debt for water works is $41,662,146, the amount 



18 TAX COMMISSIONER'S REPORT. [Jan. 

of water sinking funds reported is $14,539,508, leaving 
$27,122,638 net water debt, or 16 per cent, of net indebtedness. 

Chapter 27, section 13, of the Revised Laws provides that 
cities and towns required to establish a sinking fund for the 
payment of their indebtedness may, instead thereof, provide for 
the payment of such indebtedness in such annual proportional 
payments as will extinguish the same within the time required 
by law. 

Many towns, doubtless, have heretofore pursued the policy 
authorized by this act. Such returns as have been received are 
given in Table G. 

Exempted Pbopebty. 

Table I contains a tabulated statement of the facts contained 
in the returns received, in accordance with the requirements of 
chapter 490, Acts of 1909, Part I., section 95. 

Pbopebty held fob Litebaby, Benevolent, Ciiabitable 

AND Scientific Pubposes. 

Abstracts of the returns received under the provisions of 
chapter 490, Acts of 1909, Part I., will be found in Table K, 
showing the aggregate value of real estate to be $91,229,969, 
and of personal estate, $96,067,503, total, $187,297,472; show- 
ing also the income of the several corporations for the year 
ending May 1, 1909, $19,681,057, and the expenditures, 
$19,099,895. 

The Taxation of Expbess Companies. 

The Acts of 1907, chapter 586, codified in sections 72 to 79 
of Part III. of chapter 490 of the Acts of 1909, providing for 
the taxation of express companies, has been operative for two 
years, and returns have been made by all express companies 
which fall within its provisions for the years 1908 and 1909. 
The result has been that, of the companies making the return, 
only 4 companies paid a tax in 1908 and 4 companies in 1909. 
The total amount received under this law in 1908 was $386.53, 
and in 1909, $118.04. The conclusion must be that as a source 
of revenue the law is a failure. 



1910,J PUBLIC DOCUMENT— No. 16. 19 

The reason for this result in the case of the smaller express 
companies is that the local taxation on real estate, machinery, 
merchandise and other property subject to local taxation, to- 
gether with non-taxable securities, is so large that after de- 
ducting it from the value of the franchise there is no value 
left upon which to assess a tax. In the case of the larger 
companies, which do business in other States as well as in 
Massachusetts, the value of property situated outside the State 
and subject to taxation where situated, and of the property 
of the company which is not used in the business and does not 
form any part of the value of the organic unit of the organiza- 
tion for express business purposes, is so large that little if any 
value remains for taxation after making the deductions on 
account of these items. 

Under the rule laid down in Fargo and Hart, Supreme 
Court of United States, Vol. 193, page 490, the Attorney- 
General has determined that, although this tax is an excise, 
levied upon such proportion of its property, after making 
certain deductions, as the gross earnings of the person, co- 
partnership or association within the State bears to his or its 
total gross earnings, yet it is in essence a tax on property, and 
that property of the company situated outside this Common- 
wealth is not within the jurisdiction of the State for purposes 
of taxation. 

Although the statute itself is silent as to this class of prop- 
erty, and does not provide for its deduction, the Attomey- 
Greneral is of opinion that it was probably the intention of 
the Legislature to undertake to tax only such property as is 
within the jurisdiction of the State, and that in consequence 
stocks, bonds and other securities, not being a part of the 
organic unit of these companies, should be deducted from the 
whole franchise value of the companies before obtaining the pro- 
portion taxable on the basis of gross earnings. 

Under these circumstances it cannot be expected that the tax 
will yield any revenue, and if it is to be the policy of the 
Commonwealth to tax express companies, some other method 
must be adopted. 



i 



20 TAX COMMISSIONER'S REPORT. [Jan. 

Codification of Laws belating to Taxation. 

Chapter 490 of the Acts of 1909, " An Act to codify and 
amend the laws relating to taxation/' made some changes in 
the existing laws of taxation, to which I deem it my duty to 
call attention. 

Previous to the codification of the tax laws in 1909, the 
provisions of statute relating to the taxation of trust funds 
held by administrators, executors, trustees and others have been 
two. The provision of more general application has been foimd 
in chapter 12, section 23, clause fifth, of the Revised Laws, 
which provides that a mimicipality shall assess such admin- 
istrator, executor or trustee for the funds held by him at the 
rate of taxation prevailing in the municipality for the year. 
This section was so worded that the tax was assessed by the 
municipality in which the beneficiary resided, if he resided 
in Massachusetts ; otherwise, the tax was assessed by the munic- 
ipality in which the. trustee resided. In addition to this 
section, there was in chapter 14 of the Revised Laws, section 
35, a provision that a trust company which, as administrator, 
executor or trustee, held such funds should be taxed by the 
Commonwealth upon the value of such funds at the rate obtain- 
ing for the year for the taxation of corporate franchises. 

This chapter further provided that the tax so assessed should 
be distributed. The result of this distribution in general was 
that the same town would receive the tax as would have re- 
ceived it if the tax had been assessed under the provisions of 
chapter 12, referred to above. Since the corporate franchise 
rate has not varied very much from the rate of taxation pre- 
vailing in the cities and towns, it made little difference in 
dollars and cents whether the tax was assessed by the tovni or 
by the State. The evident intent of the statute was that such 
trust funds should be assessed but once. In cases where the 
assessment has been made by the towns, the Tax Commissioner 
has omitted assessment provided for by chapter * 14 ; and in 
cases where no assessment has been made by the town, the 
Tax Commissioner has assessed the tax as he has been directed 
to by said chapter 14. 

There has been an ambiguity in the law in respect to these 



two sections which might have been called to the attention oi 
the Legislature at any time during the last few years, but it 
has not been considered worth while to eradicate this ambiguity, 
since it made no difference to the trust company whether it 
paid the tax to the State or to the town, inasmuch as the 
rates were substantially the same. 

By the codification of the tax laws, enacted as chapter 
490 of the Acts of the year 1909, it was provided in Part 
III. of said chapter, section 37, that the rate at which such 
trust funds in the hands of trust companies shall be taxed 
hereafter is $5 per thousand. Section 28 of chapter 12 has 
been re-enacted as section 23 of Part I. of chapter 490 of 
the Acts of 1909, unchanged. It comes about now, there- 
fore, that this section provides that trust funds held 
by executors, administrators and trustees shall be taxed at the 
local rate, while section 37 of Part III. provides that trust 
companies shall be assessed at the rate of $5 per thousand 
upon such trust funds. With the enactment of this codifica- 
tion, therefore, two rates of taxation are provided by statute 
for trust funds : one — the larger — to be applied, presumably, 
to trust funds held by individual trustees; the other — the 
smaller — specifically to be applied to trust companies holding 
trust funds. It may well occur hereafter that the municipal- 
ities will consider and will claim that they still have a right 
to tax a trust company on account of such trust funds, since 
section 23 of Part I. does not, in terms, exclude trust com- 
panies from its operation. It is evident that hereafter trust 
companies will prefer to pay a tax upon such trust funds at 
the rate of $5 per thousand to the State rather than at the rate 
of $17 or $18 or $20 a thousand to a municipality. The 
ambiguity, which has not served to cause any embarrassment 
heretofore, may be expected to result in real difficulty hereafter 
unless it is eradicated. The establishment of a rate of $5 per 
thousand for the taxation of these trust funds held by trust 
companies is new legislation. As a result of it, if it continues 
on the statute books, it may be expected that trust funds in 
large amounts (much of such funds from outside of the Com- 
monwealth) will be deposited with trust companies as trustees, 
in order that the beneficiaries may avail themselves of this 



22 TAX COMMISSIONER'S REPORT. [Jan. 

lower rate of taxation. It may be expected that the revenue 
to the Commonwealth from this source will within a few years 
be a large amount. As a provider of revenue, this new tax rate 
appears to have much in its favor. The question has been 
raised, however, whether such an enactment is constitutional, in- 
asmuch as it would appear that we have now two rates of taxa- 
tion for the same class of property, namely, the local rate, aver- 
aging $17 or $18 per thousand upon such property held by 
individual trustees, and a rate of $5 per thousand upon such 
property when held by a trust company as trustee. Whether the 
two taxes provided by these two sections are both taxes upon 
property, and must therefore, under the terms of the Consti- 
tution, be at the same rate, or whether the former is a tax upon 
property and the latter an excise tax, I do not presume to say. 
Some claim that the change makes two classes of trustees in the 
Commonwealth taxed at different rates, and that in consequence 
the taxation is hot uniform; and others, equally well qualified 
to judge, claim that, even if this be so, the new tax is purely an 
excise tax, which does not have to be proportional, and that 
clause fifth, section 23, does not apply to corporations. 

In view of this conflict of opinion, I deem it my duty to call 
this matter to the attention of the Legislature, in order that the 
conflict between the statutes may be removed, if there be any. If 
this rate of $5 is to remain upon the statute book, there should 
be an amendment to section 23 of Part I. of chapter 490, in 
terms, excluding trust companies from the operation of the tax 
therein provided. 

A second change is found in section 41, clause third, of Part 
III., which provides for the deductions to be made in assessing 
the value of the corporate franchise of business corporations. 
The business law of 1903, chapter 437, introduced new elements 
in the deductions to be made from the value of the corporate 
franchise, namely, " securities which if held by a natural per- 
son would not be liable to taxation," and also " property situ- 
ated in another state or country and subject to taxation therein." 
In order to make it certain that securities which were taxable 
to the individual should not be included in this class for deduc- 
tion, it expressly provided " From such value there shall not be 



1910.] PUBLIC DOCUMENT — No. 16. 23 

deducted securities, which if owned by a natural person resi- 
dent in this commonwealth would be liable to taxation." The 
omission of this phrase, in the codification, from the section 
where it was originally contained, was on the ground that it was 
unnecessary ; but whether it is unnecessary for the purposes of 
the statutes or not, the omission of it leads to ambiguity and 
misinterpretation, when before the law was clear. 

I recommend that the phrase be restored to the statute as it 
originally stood. 

Revision of Assessments. 

Another omission of an important provision was made in the 
codification by leaving out the statute which gave to the Tax 
Commissioner the power of recommending to assessors a re- 
vision of assessments. In the statutes of 1908 (chapter 550, 
section 5) for the first time the Tax Commissioner was em- 
powered to recommend to assessors the revision of any assess- 
ment made by them, if in his opinion any property in the 
Commonwealth was not properly valued for the purpose of 
taxation. This provision was omitted from the codification, 
on the ground that there were other provisions of the statutes 
which practically covered it; namely, the power of the com- 
missioner to direct assessors to adopt adequate methods of 
keeping their records, or to make fuller examination of the 
records of the registry of deeds and probate court, or to make 
use of information that the Tax Commissioner has furnished to 
them. 

But it is clear, on reading the two sections side by side, that 
the power to recommend action on the part of assessors for the 
purpose of obtaining or using information did not include the 
power of recommending revisions of valuations, and that some- 
thing was lost by the omission. 

During the year 1908 about thirty millions of taxable prop- 
erty were added to the lists throughout the State by the op- 
eration of the power of revision, and all of it was held for taxa- 
tion and paid a tax. The omission of this power has caused a 
loss of over fifty millions in 1909 which was in hand the 
middle of the year, and could have been given to the assessors 



24 TAX COMMISSIONER'S REPORT. [Jan. 

at that time. Probably much more than this amount would 
have been available for the supplementary assessment by De- 
cember 15. 

The power of recommending the revision of a tax is an im- 
portant one, even though the statute does not provide a penalty 
for failure on the part of assessors to make the change recom- 
mended. In many cities and towns it makes the incidence of 
taxation more uniform by reducing the rate of taxation, and 
supplies the assessors with information which could not be ob- 
tained in any other way. 

The power of revision is of such importance that it ought to 
be reincorporated in the statutes, and I so recommend. 

Dissolution of Coeporations. 

There is an accumulation of about 700 corporations on the 
files of this department whose charters have fallen into disuse, 
which now do no business in the Commonwealth and will prob- 
ably never do any in the future. As long as their corporate 
existence continues they require more or less attention, and must 
be published every year in the commissioner's report, for the 
information of assessors. This requires time and expense which 
it is desirable to save. I therefore recommend that such cor- 
porations be dissolved in the manner heretofore employed by the 
Legislature. 

Distribution of the Tax on Business Coepora.tions. 

The statute changing the distribution of the corporate fran- 
chise tax, as far as it affects business corporations, went into 
effect and was applied for the first time to the distribution of 
the tax received from business corporations in 1909. It was 
foreseen that a radical change would result in the amounts re- 
turned to certain favored cities and towns, but until the princi- 
ple of the statute was actually applied no data existed for 
making an estimate of the effect the new law would have upon 
the cities and towns of the State. The effect of the change upon 
cities and towns is of such general public importance and inter- 
est that I have deemed it advisable to make a table giving an 
exhibit of the changes in amounts received under the new law, 



1910.] 



PUBLIC DOCUMENT — No. 16. 



25 



comparing them with the last distribution made under the old 
law, and showing the per cent of increase or decrease in the 
amounts received by each city and town. The table shows the 
largest percentage of change in those cities and towns whose resi- 
dents held large amounts of stock in corporations, and the largest 
increase in those cities and towns where the property of the cor- 
poration is situated. 



Distribution of Busineas Corporation Tax, 





1908. 


1909. 


Feroentasn 
InereMeor Decrease. 


Abington, . 


$194,628 


$192.9615 


— .85624 


Acton, 




3,431.614 


2,940.8255 


—14.30197 


Acuahnety . 




499.143 


1,207.5255 


H- 141. 91975 


Adams, 




11,536.250 


17,556.5410 


H- 52. 18585 


Agawam, . 




578.870 


918.3501 


-h 58. 64530 


Alford, 




— 


- 


— 


Amesbuiy, 




2,974.880 


3,476.2087 


+ 16.85206 


Amherst, 




1,695.414 


1,412.6455 


—16.67843 


Andover, . 




6,818.739 


9,328.1613 


H- 36. 80185 


Arlington, . 




3,715.913 


3,094.5875 


—16.72066 


Aahbumham, 




139.545 


54.3175 


—61.07528 


Ashby, 




903.240 


460.7900 


—48.98476 


Ashfield, 




17.922 


14.7400 


—17.75471 


Ashland, 




249.425 


156.0830 


—37.42287 


Athol, 




3,044.109 


3,062.5768 


+ .60667 


Attleborongh, 




4,510.872 


3,572.0021 


—20.81349 


Auburn, , . 




24.852 


81.8020 


+229.15660 


Avon, 




119.956 


69.6425 


—41 . 94329 


Ayer, 




232.666 


402.6410 


+ 73.05536 


Barnstable, 




4,606.791 


2,589.1683 


-43.79670 


Barre, 




771.039 


249.5330 


—67.63678 


Becket, 




- 


— 


— 


Bedford, . 




881.465 


656.4795 


. —25.52404 


Belchertown, 




3.268 


217.4274 


+ 6,553.22521 


BeUingham, 




699.000 


965.1875 


+38.08118 


Belmont, . 




5,610.471 


4,747.4190 


—15.38287 


Berkley, 




73.061 


54.9280 


—24.81898 


Berlin, 




.070 


.0235 


—66.42857 


Bemardston, 




92.511 


85.9275 


—7.11645 


Beverly, 




11,413.227 


6,928.3481 


—39.29544 


Billerica, . 




3,804.654 


5,311.5075 


+ 39.60553 



26 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Distribution of Bugineas Corporation Tax — Ck>iitinued. 





i»oa. 


1909. 


Fflreentace 
IncroMe or DeereMe. 


Blackstone, 


$0,342 


S3. 5690 


+ 943.56725 


Blandford, . 




7.744 


17.8952 


+ 131.08471 


Bolton, 




.026 


.5400 


+ 1,976.92307 


Boston, 




385,041.097 


566,376.5200 


+47.09508 


Boume, 




2,576.759 


1,809.8985 


—29.76066 


Boxborough, 




- 


1.6850 


— 


Boxford, . 




802.990 


724.1050 


—9.82390 


Boylston, . 




1.720 


— 


—100.00000 


Braintree, . 




2,986.260 


2,826.1221 


—5.36249 


Brewster, . 




79.603 


109.3920 


+37.42195 


Bridgewater, 




1,382.186 


1,408.4263 


+ 1.89846 


Brimfield, . 




7.134 


4.9920 


—30.02523 


Brockton, . 




49,211.037 


58,174.8171 


+ 18.21497 


Brookfield, 




104.044 


168.5270 


+61.97666 


Brookline, . 




120,329.486 


73,988.0005 


—38.51216 


Buekland, . 




3.112 


54.8555 


+ 1,662.70886 


Burlington, 




53.922 


38.6095 


—28.39750 


Cambridge, 




35,362.397 


53,807.9746 


+52.16155 


Canton, 




3,278.966 


2,893.7277 


—11.74877 


Carlisle, 




20.308 


106.1460 


+422.68071 


Carver, 




322.062 


296.8138 


—7.83954 


Charlemont, 




9.545 


13.5060 


+41.49816 


Charlton, . 




156.345 


100.0045 


—36.03601 


Chatham, . 




12.888 


30.9260 


+ 139.95965 


Chelmsford, 




231.067 


641 . 4985 


+ 177.62445 


Chelsea, 




7,490.181 


25,805.2142 


+ 244.52056 


Cheshire, . 




290.003 


208.0670 


—28.25350 


Chester, 




262.195 


568.1076 


+ 116.67369 


Chesterfield, 




7.180 


4.6030 


—35.89136 


Chicopee, 




15,174.362 


18,802.9680 


+23.91274 


Chilmark, . 




15.306 


14.5140 


—5.17444 


Clarksburg, 




— 


— 


— 


Clinton, 




2,672.598 


9,666.8662 


+ 261.70296 


Cohasset, 




2,601.537 


2,100.4765 


—19.26017 


Colrain, 




358.345 


749.4480 


+ 109.14146 


Concord, . 




5,760.141 


3,328.6834 


—42.21177 


Conway, 




9.657 


4.1450 


—57.07776 


Cummington, 




' 2.055 


93.0270 


+4,426.86131 


Dalton, 




4,230.292 


3,223.3590 


—23.80291 


Dana, 


• 


■ 122 


.0430 


—64.75409 



1910.] 



PUBLIC DOCUMENT — No. 16. 



27 



DittrQmtum of Bwnneas Corporation Tax — Continued. 





i»oa. 


1909. 


Percentage 
Increase or Decrease. 


DanverSy 


$3,759,157 


$3,931.4220 


+ 4.58254 


Dartmouth, 




2,403.140 


3,435.5220 


H- 42. 95971 


Dedham, 




11,205.137 


7,988.7281 


—28 . 70477 


Deerfield, 




1,088.625 


1,136.8830 


H- 4. 43293 


Dennis, . 




829.909 


421.8515 


—49.16894 


Dighton, 




252.439 


499.4796 


+ 97.86150 


Douglas, 




1,121.337 


1,815.6480 


+61.91813 


Dover, . 




493.968 


931.1810 


+88.51038 


Dracut, . 




41.234 


37.4933 


—9.07188 


Dudley, . 




263 . 918 


1,677.4220 


+ 535.58453 


Dunstable, 




54.359 


64.7142 


+ 19.04965 


Duxbury, 




1,197.129 


520.8155 


—56.49462 


East Bridgewater, 


1,062.497 


2,300.5410 


+ 116.52211 


East Longmeadow, . 


21.225 


16.4100 


—22.68551 


Eastham, 


27.772 


26.7695 


—3.60975 


Easthampton, . 




2,926.526 


4,143.8639 


+41.59668 


Easton, . 




2,100.508 


1,396.3540 


—33.52303 


Edgartown, 




1,070.971 


2,683.7130 


+ 150.58689 


Egretnont, 




165.280 


131 . 1950 


—20.62257 


Enfield, . 




36.246 


13.6260 


—62.40688 


Erving, . 




8.208 


1,334.8840 


+ 16,163.20662 






37.099 


79.1610 


+ 113.37771 


Everett, . 




4,481 . 144 


5,423.3726 


+ 21.02651 


Faiiiiaven, 




1,067.266 


898.4935 


—15.81353 


FaU River, 




53,006.596 


103,380.1919 


+ 95.03269 


Falmouth, 




9,908.765 


8,319.0360 


—16.04366 


Fitchburg, 




19,569.123 


16,794.4392 


—14.17888 


Florida, . 




— 


— 


— 


Foxborough, . 




213.376 


229.1271 


+ 7.38185 


Framingham, . 




18,689.156 


20,488.8769 


+ 9.62976 


Franklin, 




1,326.957 


1,310.6993 


—1.22518 


Freetown, 




196.502 


368.4861 


+87.52282 


Gardner, 




3,007.027 


3,785.5537 


+25.89024 


Gay Head, 




— 


4.6980 


— 


Georgetown, 




210.321 


302.7562 


+43.94958 


GiU, 




19.259 


57.5409 


+ 198.77407 


Gloucester, 




14,443.921 


15,096.4019 


+4.51733 


Goshen, . 




1.441 


.8370 


—41 . 91533 


Gosnold, 




499.635 


21.8935 


—95.61810 


Grafton, . 




991.637 

1 


2,751.6060 


+ 177.48117 



28 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Distrihviion of Bttaineas Corporation Tea — Continued. 





1908. 


1909. 


PereenUge 
IncresM or Decresae. 


Granby, . 


$17,320 


$9.0040 


—48.01385 


Granville, 


• • 


101.098 


98.7789 


—2.29391 


Great Barringt 


on. 


o, v04 . <5«7t7 


5,823.1115 


+4.64942 


Greenfield, 




14,056.115 


12,432.2959 


—11.55240 


Greenwich, 




15.454 


8.9058 


—42.37220 


Groton, . 




3,110.139 


2,096.1869 


—32.60150 


Groveland, 




246.693 


92.2856 


—62.59091 


Hadley, . 




20.512 


3.9985 


—80.50653 


Halifax, . 




.870 


.4765 


—45.22988 


Hamilton, 




7,773.014 


4,376.2195 


—43.69983 


Hampden, 




.860 


1 . 7183 


+ 99.80232 


Hancock, 




.206 


.0700 


—66.01941 


Hanover, 




654.640 


612.4935 


—6.43811 


Hanson, . 




945.154 


931.6896 


—1.42457 


Hardwick, 




47.705 


2,061.3293 


+4,220.99213 


Harvard, 




465.899 


295.3360 


—36.60943 


Harwich, 




41.586 


10.0675 


—75.79113 


Hatfield, 




163.441 


114.8630 


—29.72204 


Haverhill, 




16,800.265 


15,503.1566 


—7.72076 


Hawley, . 




.206 


172.3140 


+83,547.57281 


Heath, . 




- 


- 


- 


Hingham, 




6,299.321 


4,004.2587 


—36.43348 


Hinsdale, 




61.548 


31.6510 


. —48.57509 


Holbrook, 




221 . 142 


376.0720 


+70.05905 


Holden, . 




1,066.524 


565.5551 


—46.97211 


Holland, 




— 


— 


- 


Holliston, 




267.902 


219.0380 


—18.23950 


Holyoke, 




33,058.342 


35,936.2195 


+8.70545 


Hopedale, 




7,528.351 


5,553.4245 


—26.23318 


Hopkinton, 




980.527 


392.2696 


—59.99400 


Hubbardaton, 




71.866 


185.2525 


+ 157.77488 


Hudson, . 




6,978.046 


8,066.8295 


+ 15.60298 


Hull, . 




95.562 


3,965.5263 


+4,049.68952 


Huntington, 




14.845 


2.9788 


—79.93398 


Hyde Park, 




4,141.721 


3,165.0551 


—23.58116 


Ipswich, . 




4,032.061 


2,541.4925 


—36 . 96790 


Kingston, 




829.006 


840.5416 


+ 1 . 39149 


Lakevilie, 




22.967 


73.7410 


+ 221.07371 


Lancaster, 


. 1 337.299 


244.8085 


—27 . 42092 


Lanesborough, . / - 


1 





1910.] 



PUBLIC DOCUMENT — No. 16. 



29 



■Distribution of Business Corporation Tax — Coatinued. 





1908. 


1909. 


Pflrwntasn 
Inereiae or Decreaae. 


Lawrence, 


$22,993,179 


$78,221.8190 


+ 240.19575 


Lee, 




1,460.371 


843.2272 


—42.25938 


Leicester, 




1,003.675 


916.0910 


—8.72633 


Lenox, . 




692.300 


655.1442 


—5.36700 


Leominster, 




11,831.471 


13,571.6079 


+ 14.70769 


Leverett, 




.225 


.5625 


+ 150.00000 


Lexington, 




6,954.940 


4,354.1380 


—37.39503 


Leyden, . 




— 


- 


- 


Lincoln, . 




1,731.253 


1,342.2160 


—22.47141 


Littleton, 




65.155 


34.9065 


—46.42544 


Longmeadow, . 




857.193 


571.9339 


—33.27828 


Lowell, . 




33,236.547 


69,388.2867 


+ 108.77104 


Ludlow, . 




454.448 


347.6004 


—23.51151 


Lunenburg, 




1,219.461 


432.0738 


—64.56846 


Lynn, 




32,053.701 


35,276.6795 


+ 10.05493 


I^mnfield, 




100.007 


416.6495 


+316.62033 


Maiden, . 




52,262.804 


47,998.7670 


-^.15883 


Manchester, 




15,616.245 


11,785.1880 


—24.53251 


Mansfield, 




1,911.624 


2,423.6989 


+26.78742 


Marblehead, 




7,160.695 


5,005.4571 


—30.09816 


Manon, . 




2,808.843 


2,113.3365 


—24.76131 


Marlborough, 




5,986.677 


7,866.4826 


+ 31.39981 


Marshfield, 




13.677 


32.5755 


+ 138.17723 


Mashpee, 




— 


3.6666 


— 


Mattapoisett, 




123.899 


152.8835 


+ 23.39365 


Maynard, 




307.747 


417.2648 


+35.58695 


Medfield, 




26.980 


1,404.4660 


+5,105.58191 


Medford, 




7,524.337 


5,043.9008 


—32.96551 


Medway, 




188.397 


92.3690 


—50.97108 


Melrose, . 




7,139.723 


16,429.8971 


+ 130.11953 


Mendon, 




20.640 


27.7600 


+34.49612 


Merrimac, 




1,105.311 


972.7662 


—11.99162 


Methuen, 




3,178.178 


8,267.7714 


+ 160.14186 


Middleboioughj 




1,188.871 


1,440.3181 


+21.15007 


Middlefield, 




.060 


4.1600 


+6,833.33333 


Middleton, 




913.204 


517.7325 


—43.30593 


Milfoid, . 




1,597.287 


2,103.3171 


+31.68059 


MiUbuiy, 




' 284.449 


2,155.0418 


+657.61974 


Millis, 




77.935 


74.8530 


—3.95457 


Milton, . 




38,760.927 


20,923.5041 


—46.01908 



30 



TAX COMMISSIONER'S REPORT. 



[Jan. 



DistribuHon of Business Corporatwn Tax — Continued: 





1909. 


1999. 


Peroentasn 
Inereaae or Decreue. 


Monroe, . 


$163,616 


S83.3990 


—49.02760 


Monson, . 


2,467.481 


1,146.1123 


—53.55132 


Montague, 


620.009 


2,842.1377 


H- 358. 40265 


Monterey, 


76.502 


73.1305 


—4.40707 


Montgomery, . 


.736 


.1950 


—73.50543 


Mount Washington, . 


— 


- 


- 


Nahant, . 


4,104.151 


2,921.3555 


—28.81949 


Nantucket, 


483.415 


408.5521 


—15.48625 


Natick, . 


3,002.321 


3,291.9475 


+ 9.64675 


Needham, 


3,345.015 


2,140.0839 


—36.02169 


New Ashford, . 


— 


— 


— 


New Bedford, . 


43,433.715 


124,175.4480 


H- 185. 89644 


New Braintree, 


— 


— 


- 


New Marlborough, 


27.695 


17.3355 


—37.40566 


New Salem, 


7.930 


7.0950 


—10.52963 


Newbury, 


» ■ 


58.713 


60.5239 


+3.08432 


Newburyport, 


ft • 


6,848.721 


7,903.4391 


+ 15.40021 


Newton, . 


1 • 


95,211.050 


57,650.2356 


—39.45005 


Norfolk, . 


• 


22.030 


252.1610 


+ 1,044.62551 


North Adams, 


4,353.285 


4,742.3348 


+8.93692 


North Andover, 


3,539.575 


3,055.1793 


—13.68513 


North Attleborough, 


295.590 


793.1625 


+ 168.33198 


North Brookfield, 


499.901 


683.4260 


+36.71226 


North Reading, 


1,014.623 


497.3652 


—50.98029 


Northampton, 


7,506.781 


8,510.9026 


+ 13.37619 


Northborough, 


.328 


35.9615 


+ 10,863.87195 


Northbridge, . 


15,771.434 


14,059.9705 


—10.85166 


Northfield, 




124.835 


57.6385 


—53.82825 


Norton, . 




161.869 


431.7791 


+ 166.74601 


Norwell, . 




1,517.195 


842.9160 


—44.44247 


Norwood, 




9,089.159 


11,135.9041 


+ 22.51853 


Oak Bluffs, 




160.325 


123.1371 


—23.19632 


Oakham, 




8.278 


31.2970 


+ 278.07441 


Orange, . 




6,423.611 


8,092.7134 


+ 25.98386 


Orleans, . 




73.021 


47.7410 


—34.62017 


Otis, 




.280 


.1090 


—61.07142 


Oxford, . 




1,403.797 


1,302.7285 


—7.19965 


Palmer, . 




413.212 


3,335.1681 


+ 707.13244 


Paxton, . 




6.274 


— 


—100.00000 


Peabody, 




6,768.529 


10,088.1625 


+49.04512 



1910.] 



PUBLIC DOCUMENT— No. 16. 



31 



Distribution of Business Corporation Tax — Ck)ntmued. 





190S. 


1909. 


Feroentage 
laoreue or Decrease. 


Pdham, . 


S49.850 


$182.5070 


H- 266. 11233 


Pembroke, 




100.004 


571 . 1510 


H-471. 12815 


PeppereU, 




786.891 


462.1465 


—41.26931 


Peru, 




— 


.8600 


- 


Petersham, 




26.883 


60.4370 


+ 124.81493 


Phillipston, 




— 


— 


— 


Pittsfield, 




9,606.130 


10,611.0659 


+ 10.46140 


Plainfield, 




.206 


.0700 


—^.01941 


Plainville, 




.021 


24.2785 


+ 115,511.90476 


Plymouth, 




4,311.284 


8,185.6791 


+89.86638 


Plympton, 




117.662 


• 18.2490 


—84.49031 


Prescott, 




13.848 


6.0780 


—56.10918 


Princeton, 




406.898 


557.5045 


+37.01333 


Provincetown, 




249.293 


247.9955 


— .52047 


Quincy, . 




7,780.479 


8,472.0430 


+8.88845 


Randolph, 




775.213 


494.8760 


--36.16257 


Raynham, 




164.409 


147.2440 


—10.44042 


Reading, 




3,993.626 


3,715.5930 


—6.96191 


Rehoboth, 




17.312 


32.2165 


+86.09346 


Revere, . 




1,201.967 


684.2150 


—43.07539 


Richmond, 




1.596 


231 . 2520 


+ 14,389.47368 


Rochester, 




37.272 


85.7252 


+ 129.99892 


Rockland, 




3,885.544 


3,842.6133 


—1.10488 


Rockport, 




853.338 


1,541.4757 


+80.64069 


Rowe, . 




— 


.0375 


- 


Rowley, . 




193.239 


174.8065 


—9.53870 


Royalston, 




22.680 


18.8945 


—16.69091 


Russell, . 




4.440 


227.9635 


+5,034.31306 


Rutland, 




11.160 


7.8675 


—29.50268 


Salem, . 




16,309.205 


23,735.6238 


+45.53513 


Salisbury, 




84.166 


61.6160 


—26.79229 


Sandisfield, 




.140 


.0545 


—61.07142 


Sandwich, 




119.760 


123.6550 


+3.25233 


Saugus, . 




564.914 


429.0490 


—24.05056 


Savoy, . 




— 




— 


Scituate, 




674.952 


536.1410 


—20.56605 


Seekonk, 




6.035 


3.3325 


■—44.78044 


Sharon, . 




1,128.105 


419.9333 


—62.77533 


Sheffield, 




49.614 


31.5600 


—36.38892 


Shelbume, 




106.312 


132.9020 


+25.01128 



32 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Distribtdion of Business Corporation Tax — Continued. 





1906. 


1909. 


PercentacB 
Incnese or DecTMfle. 


Sherbom, 


$86,429 


$72.7335 


—15.84595 


Shirley, . 


642.367 


1,201.1663 


+86.99066 


Shrewsbury, . 


4,681 . 546 


2,799.6590 


—40.19798 


Shutesbury, 


- 


- 


— 


Somerset, 


315.909 


568.5510 


+ 79.97303 


Somerville, 


27,180.766 


18,707.5789 


—31 . 17346 


South Hadley, 


2,790.352 


3,714.7992 


+ 33.13012 


Southampton, . 


48.614 


31.0047 


—36.22269 


Southborough, 


2,324.372 


1,683.7965 


—27.55907 


Southbridge, . 


6,975.314 


10,727.609] 


+53.79392 


Southwick, 


• 69.966 


26.7120 


—61.82145 


Spencer, . 


8,423.593 


5,127.6245 


—39.12782 


Springfield, 


76,281 . 789 


63,679.1539 


—16.52115 


Sterling, . 


234.380 


244.9600 


+4.51403 


Stockbridge, 


509.425 


389.2036 


—23.59943 


Stoneham, 


1,813.865 


2,103.9076 


+ 15.99030 


Stoughton, 


514.477 


710.7792 


+ 38.15568 


Stow, 


164.186 


91.1920 


■—44.45811 


Sturbridge, 


52.467 


61.0859 


+ 16.42727 


Sudbury, 


81.017 


74.5828 


—7.94178 


Sunderland, 


11.125 


1.8300 


—83.55056 


Sutton, . 


183.261 


389.6217 


+ 112.60480 


Swampscott, 


8,705 . 990 


4,733.1745 


—45.63312 


Swansea, 


2,395.637 


2,210.7581 


-7.71731 


Taunton, 


27,209.526 


29,844.8737 


+ 9.68538 


Templeton, 


248.353 


287.5165 


+ 15.76928 


Tewksbury, 


85.365 


941.7135 


+ 1,003.16113 


Tisbury, . 


403.653 


275.5440 


—31 . 73740 


Tolland, . 


— 


— 


— 


Topsfield, 


1,896.033 


1,451 . 9090 


—23.42385 


Townsend, 


1,842.423 


1,858.9400 


+ .89648 


Truro, 


82.482 


110.6080 


+ 34.09956 


Tjmgsborough, 


172.909 


139.9049 


—19.08755 


Tyringham, 


— 


.0750 


— 


Upton, . 


69.750 


106.6845 


+ 52.95268 


Uxbridge, 


1,347.567 


722.2490 


—46.40348 


Wakefield, 


8,790.425 


7,340.9327 


—16.48944 


Walfts, . 


— 


72.0750 


— 


Walpole, 


214.684 


2,602.1093 


+ 1,112.06484 



1910.] 



PUBLIC DOCUMENT— No. 16. 



33 



DistribiUion of Business Corporation Tax — Continued. 



1909. 



1909. 



Pereentace 
Increase or Decrease. 



Waltham, 

Ware, 

Wareham, 

Warren, . 

Warwick, 

Washington, 

Watcrtown, 

Wayland, 

Webster, 

Weliesley, 

Welffleet, 

WendeU, 

Wenham, 

West Boylston, 

West Bridgewater, 

West Brookfield, 

West Newbury, 

West Springfield, 

West Stockbridge, 

West Tisbury, 

Westborough, 

Westfield, 

Westford, 

Westhampton, 

Westminster, 

Weston, . 

Westport, 

Westwood, 

We5Tnouth, 

Whately, 

Whitman, 

Wiibraham, 

Williamsbuig, 

Wiliiamstown, 

Wibnington, 

Winchendon, 

Winchester, 

Windsor, 

Winthrop, 



$17,119,933 

2,980.465 

624.585 

740.607 



8,839.226 

988.302 

55,579.739 

11,158.682 

2.772 

646.965 

82.841 

133.189 

786.702 

90.947 

3,228.712 

107.250 

46.154 

993.833 

7,462.340 

6,149.089 

1 . 655 

105.310 

9,482.631 

962.544 

462.405 

2,698.144 

1.267 

543.018 

47.691 

112.748 

49.496 

2,588.734 

13.493 

19,062.723 

5,141.549 



$46,352 . 3369 

6,304.9088 

751 1387 

1,374.4629 

.3375 

20,453 . 5632 
1,108.0205 

40,650.6615 

7,047.0320 

3.0095 

553.3875 

44.4885 

144.3360 

629.5125 

51.0165 

2,655.3721 

114.1480 

61.1215 

999.0525 

7,557.3969 

7,136.5121 

5.0890 

58.2210 

6,280.3830 

914.5040 

549.8395 

4,019.2123 

1.8635 

630.0715 

1,458.4626 

65.1626 

152 . 2785 

1,192.9160 

338.8015 

12,596 . 3540 

27 . 0300 

3,432 . 9493 



+ 170.75069 

+ 111.54111 

+ 20.26204 

+85.58599 



+ 131.39540 

+ 12.11355 

—26.86064 

—36.84709 

+8.56782 

—14.46407 
—46.29651 

+8.36930 
—19.98081 
--43.90524 
—17.75754 

+6.43170 

+32.42947 

+ . 52518 

+ 1 . 27382 

+ 16.05803 

+207.49244 

—44.71465 

—33.76961 

—4.99094 

+ 18.90864 

+48.96211 

+47.07971 

+ 16.03142 

+ 2,958.15059 

—42 . 20509 

+ 207.65819 

—53 . 91894 

+2,410.94271 

—33.92153 

—33.23122 



34 



TAX COMMISSIONER'S REPORT. 



[Jan. 



DiairibiUion of Business Corporation Tax — Concluded. 





1908. 


1909. 


Pcroentafe 
Increase or I>ecreue. 


Wobum, 
Worcester, 
Worthington, . 
Wrentham, 
Yarmouth, 


$3,199,986 

122,116.573 

2.760 

261 . 436 

424.555 


$5,150.8413 

134,850.5194 

46.4415 

304.3265 

843.4940 


+60.96449 
+ 10.42769 
+ 1,582.66304 
+ 16.40573 
+ 98.67720 




$1,990,731,313 


$2,385,153.1750 


+ 19.81291 


CJonrnionwealth, 


$473,160,310 


$508,503,200 


+7.46953 



Collection of Corporation Taxes. 

The interval between the date of assessment of the corporate 
franchise tax and the time when the Attorney-General takes 
action for its collection is a long one, sometimes amounting to 
as much as five months. During this period it is frequently the 
case that a corporation will turn over all its assets to a new 
corporation organized for the same purposes as the old corpora- 
tion, and thus escape the payment of the tax. The only remedy 
the Attorney-General has is to enjoin the corporation, which is 
obviously ineffective, since no one is interested in keeping it 
alive. He cannot follow the assets of the old corporation into 
the new one, and the stockholders and officers are not liable 
for the tax, although financially able to pay it. With the in- 
crease in the number of corporations, this practice is growing, 
and I suggest that a law be enacted, giving the Commonwealth 
sufficient remedy to collect the tax by following the assets. 



Inheritance Tax. 

The law regulating the taxation of legacies and successions 
(chapter 490, Acts of 1909, Part IV., originally chapter 663, 
Acts of 1907) became fully operative September 1, 1909, It 
had then been in force two years. 



1910.] PUBLIC DOCUMENT— No. 16. 36 

Taxes of this class become due and payable two years from 
the date of the probate bond. It is largely the practice to pay 
these taxes as soon as possible after the granting of probate on 
estates, and thus free the property of the estate from the lien 
provided by section 4 of the act. Many such taxes have been 
paid before they became due, so that the total tax collected is 
much larger than it would have been if the two years had been 
allowed to elapse before payment was made. The whole amount 
collected for the year ending November 30, 1909, under this 
law is $908,134. Now that the statute is in fuU operation, it 
may be expected that the yield of this tax will materially in- 
crease. 

The intricacies of this law require for its enforcement a much 
larger o£5ce force than was anticipated when it was first enacted. 
The consequence has been that this branch of the work has 
largely outgrovni its acc<3mmodations, and the work of ad- 
ministering the law has been handicapped from the want of 
room. When it is understood that this office is a clearing-house 
for all the probate courts in the Commonwealth, some idea may 
be obtained of the extent of the work required. Although 
additional room has been provided for this branch of the work, 
it is inadequate for present needs. The work is bound to in- 
crease and to outgrow anything now furnished, and I do not 
see how the quarters now occupied by this division can be con- 
sidered anything more than temporary. Thousands of papers 
are each year sent to the Tax Commissioner by the registers of 
probate. These papers must be indexed and cross-indexed, and 
must be close at hand for the clerks of the department. The 
inheritance tax division now occupies about 550 feet of floor 
space. It has already outgrown its present quarters, though 
it has occupied them but a month. By successive acts of the 
Legislature passed during the last six years, and because of the 
large increase in the number of corporations coming under 
the supervision of the department, the volume of our work has 
more than tripled since 1903. The number of persons em- 
ployed and the expenses of the department have doubled. Our 
quarters, which were no more than reasonably adequate six years 
ago, have been increased slightly, but are now so inadequate 



36 TAX COMMISSIONER'S REPORT. [Jan. 

that the work of the department and the reasonable comfort of 
the public with which we deal are suflferers. 

I earnestly request that the Legislature take action necessary 
to provide increased space for the department 

Taxation of Certain Fokms of Insukanoe. 

Section 35, chapter 490, Part III., Acts of 1909, provides 
that the Tax Commissioner shall assess taxes upon certain 
classes of insurance companies, domestic and otherwise, in ac- 
cordance with certain returns required to be made to him by 
section 34. But it does not include in its provisions any author- 
ity to so assess companies engaged in the business of insuring 
against accident to the person, of insuring employers against 
liability for accident to employees, of acting as surety on bonds 
or of guaranteeing the fidelity of employees. 

While section 34 provides for a return from this class of 
companies, section 35 does not in terms authorize the assess- 
ment of a tax, as it does in the case of other companies. 

The reason is apparent. Casualty, accident, surety and in- 
demnity insurance was not included in the taxing statutes until 
1890, while the taxation of other forms of insurance was pro- 
vided for much earlier, so that reference made in section 35 
to other sections of the statute did not originally include acci- 
dent and kindred forms of insurance. And, by oversight, sub- 
sequent revisions have left the statutes as they were. While 
this condition of the law has remained unchanged for a number 
of years, and no one has ever questioned the authority of the 
commissioner to assess this particular class of companies, it 
seems best to make an amendment to the statutes, so as to 
preclude the possibility of contention in the future. 

I therefore recommend the change. 

Equalization and Apportionment of Peoperty. 

Under the provisions of sections 100 and 101, Part I., chap- 
ter 490, Acts of 1909, the Tax Commissioner is required to 
prepare and report to the Gteneral Court, in every third year, 
" an equalization and apportionment upon the several cities 
and towns, of the number of poUs, the amoimt of property, and 
the proportion of every one thousand dollars of state or county 



1910.] PUBLIC DOCUMENT— No. 16. 37 

tax, induding polls at one tenth of a mill each, which should 
be assessed upon each city and town." 

In the discharge of this duty the commissioner is supplied by 
the assessors with returns of the local taxation of polls and 
estates within the Commonwealth, and " he may require from 
state, city and town officers such further returns and statements 
relative to the amount and value of taxable property in the 
several cities and towns as in his judgment may be necessary." 
" He shall to the best of his judgment and discretion prepare 
said equalization and apportionment upon the basis of the 
returns and statements herein provided for and authorized." 

Prior to the passage of this law (Acts of 1881, chapter 163) 
this apportionment was made by a committee of the General 
Court, selected for the purpose from the different sections of 
the Commonwealth. This committee was divided into sub- 
committees to examine the returns of the assessors. Other 
sub-committees were appointed to appraise the value of certain 
classes of property specifically named. 

The method of procedure was that the committee should first 
appraise the value of such items as in their judgment bore a 
uniform value throughout the Commonwealth. 

Second. — For the purpose of fixing the valuation of the 
several cities and towns a sample town was selected from each 
county, except Suffolk, by the members therefrom, and the 
respective items returned by said sample town, together with 
" land owned by the town or other proprietary," were appraised 
by the committee, and also such items as were returned by 
other cities and towns in the county which were not in the 
return of the sample town. 

Third. — After these appraisals were made, the abstracts 
of the same were submitted to the respective county delegates, 
with instructions to value the items returned by such city and 
town according to the principles established in appraising their 
several sample towns, with such alterations and additions as 
were deemed necessary to conform them to the actual state of 
the polls and property, and to report the amount for which any 
city or town which had made no returns ought to be doomed; 
and also to report an aggregate of the valuation of the several 
cities and towns in their respective counties. 



38 TAX COMMISSIONER'S REPORT. [Jan. 

Fourth. — Provision was made for ascertaining the proper 
number of polls when no returns were made by a city or town. 

Fifth. — Provisions were made for adjusting any deficiency 
in the number of acres of land in a city or town when it ap- 
peared from the returns of the assessors that the whole nimiber 
of acres fell short of the whole number given in the survey. 

In accordance with these rules of procedure, the various com- 
mittees examined the assessors' returns, analyzed them and 
made such additions as in their judgment were necessary. 
They exercised judgment and discretion by changing the as- 
sessors' valuations of land per acre, of the value of houses, 
superficial area of wharfage, etc., and by adding hundreds of 
thousands and millions of dollars to the valuations of cities 
and towns, in order to make a more perfect equalization of the 
property. The powers which they exercised were not unlike 
the powers exercised by tax commissioners of various other 
States. 

When the law above quoted was enacted in 1881, transferring 
to the Tax Commissioner the duty of making this equalization 
and apportionment, the power of making changes in valuations 
was restricted or taken away altogether. An analysis of the 
statute shows that the judgment and discretion which the com- 
missioner is to exercise in making his determinations is re- 
stricted to the basis of the returns provided for and authorized 
by the statute. Those returns are limited to returns from as- 
sessors, and to such further returns and statements from State, 
city and town oiBScers relative to the amount and value of tax- 
able property in the several cities and towns as in the judgment 
of the Tax Commissioner may be necessary. It is manifest 
that in the exercise of his powers under this statute the com- 
missioner is limited to the returns mentioned. This gives him 
no power to make use of information acquired from other 
sources not mentioned in the statute. The consequence is that 
it is within the power of cities and towns, by making a low 
valuation of property, to control in a measure the amoimt of 
their contribution to the State tax; and unless all cities and 
towns resort to the same procedure and make valuations upon 
the same basis, the incidence of the tax falls heavier on some 
cities and towns than on others, and t^® ^^^ is not uniform. 

It is a well-known fact that citing ^^^ towns vary greatly in 



1910.] PUBLIC DOCUMENT— No. 16. 39 

the amount of personalty assessed. It is also true, though 
perhaps not so well known, that there are places where real 
estate is purposely assessed at less than its fair cash value in 
order that the town's portion of the State tax shall be lessened. 
Such practices result in disproportionate assessments upon 
cities and towns. For this there is no remedy under the present 
statute. If the powers originally employed by the committees 
of the Legislature were given to the Tax Commissioner, much 
of this inequality of assessment could be corrected, and cities 
and towns which make a full assessment of their property would 
not suffer in comparison with other cities and tovms which 
make a low valuation. But the Legislature did not delegate 
this power, and the evils resulting from undervaluations have 
grown up. Through the avenues opened to the Tax Commis- 
sioner, it has become apparent that there are large amounts of 
property, not assessed by city and town officials, which ought to 
be added to the schedules in finding a basis for the apportion- 
ment of the State tax. The amount of such property now 
known to the Tax Commissioner's department is of such char- 
acter that it can be credited to the valuation of specific cities 
and towns, and taxed with the expectation that the tax will be 
collected. Such amounts of property are not mere estimates; 
knowledge of them comes through sources which may be re- 
lied upon, and the owners are definitely known. If such 
amounts of property coidd be included in the valuations for 
apportionment purposes, a much more uniform assessment of 
the State tax woidd be made by the Tax Commissioner. If an 
apportionment could be made upon such a basis, I believe that 
much of the complaint which has been made during the last 
few years touching the inequality of the burden of the State 
tax would cease. 

It seems to me to be highly desirable that some provision of 
statute be made giving authority to include in the valuation for 
purposes of the State tax property in excess of that furnished 
the Tax Commissioner by the returns limited in the present 
statute. A simple amendment to section 101, adding at the 
end of the section the words " or otherwise," or some equivalent 
phraseology, would accomplish the purpose. 

I recommend that legislation be enacted covering this subject. 



40 TAX COMMISSIONER'S REPORT. [Jan. 



SUPEEVISORS. 

The supervisors of assessors, under the direction of the First 
Assistant Tax Commissioner, are becoming more eflScient as 
time goes on and are serving the interests of the cities and towns 
to an increasing extent. 

The number of visits made to cities and towns by these officers 
for the purpose of instruction, and for conference with boards 
of assessors, and to examine books, during the year, amounts to 
981 ; calls in person at the State House for information, 216 ; 
letters asking information and instruction, 1,069; letters sent 
out upon matters relating to the work and duties of assessors, 
1,438. 

The supervisor sees the practical side of the assessment of 
taxes, and by personal contact with boards of assessors and col- 
lectors is able to give directions and advice which tend to the 
better assessment of taxes and to greater efficiency in collection. 

With respect to the assessment of taxes, there is practically 
no limit to the field open to the assessors under the present tax 
laws for the discovery of property subject to taxation. Many 
millions have been added to the lists during the year, and much 
more might have been added but for the lack of authority to 
advise assessors in cases when their assessments were manifestly 
inadequate. 

So, too, with respect to the collection of taxes. Much improve- 
ment is noticeable, due to the wholesome advice of the super- 
visors. Here, too, a failure to realize the importance of the 
prompt collection of taxes is a source of embarrassment to the 
finances of cities and towns. The laws of Massachusetts pro- 
vide that taxes are due and payable upon demand and notice. 
So important is the prompt collection of taxes deemed to be that 
summary measures are provided by law for this purpose: by 
arrest of the person, by taking and sale of property, and by suit 
for collection. Notwithstanding these provisions, large amounts 
of taxes are allowed to remain unpaid, and cities and towns are 
obliged to borrow money for lack of their ordinary and legiti- 
mate revenue. The trouble is due to causes which need not exist, 
namely, a failure to execute the law, either through ignorance 



1910.] PUBLIC DOCUMENT— No. 16. 41 

of its provisions or a mistaken notipn that great leniency ought 
to be exercised toward the tax payer. The financial interests of 
the cities and towns of the Commonwealth are better secured, 
and the interests of all the citizens better promoted, by a reason- 
able enforcement of the law. Fortunately, there are collectors 
who make collections in a reasonable manner, and these serve 
for a wholesome example to the rest of the Commonwealth. 
There are towns in which all taxes are collected yearly and cities 
in which collections are made within two years. 

In the great majority of cases such a course is perfectly prac- 
ticable; and once a city or town has become accustomed to such 
prompt exercise of the collector's power it never would return to 
lax methods. Although the supervisor has no direct authority 
over the collection of taxes, his assistance and advice may always 
be secured by collectors of taxes who need them. 

Salary. 

When the office of Deputy Tax Commissioner was created, 
the salary was fixed tentatively at $3,000. The bill as origi- 
nally drafted fixed the salary at $3,600, but the smaller sum 
was adopted on the ground that the office was a new one, and 
if the salary was subsequently found to be incommensurate 
with its duties, it could be fixed at a proper figure later on. 

The growth of the office, the character of the ability required 
for the performance of its duties, and the special qualifications 
of the present incumbent, indicate that the time has come when 
the salary should be fixed at the original figure. 

I therefore reconmiend that the salary of the Deputy Tax 
Commissioner be fixed at $3,600 per annum. 

WILLIAM D. T. TREFKT. 

Tax Commisswner. 




r 



Tabl e a. 



Corporations existing under Authority of this Commonwealth 
December 31, 1909, and subject to Taxation under Chapter 
14y Revised Laws, and Chapter 437, Act3 of 1903. 

A A. Cobum Company, The, Worcester. Organization certified July 
12, 1904. 1903, c 437. 

A. A. Dufault, Tnc, Spencer. Organization certified January 29, 1906. 
1903, c. 437. 

A. Altshuler Company, The, Boston. Organization certified June 30, 
1908. 1903, c. 437. 

A. & El Barton Company, Boston. Organization certified July 19, 
1907. 1903, c. 437. 

A. B. Black Road-Machinery Company, Boston. Organization certified 
November 23, 1909. 1903, c. 437. 

A. B. Cary Company, Boston. Organization certified March 26, 1908. 
1903, c. 437. 

A. B. Currier Co., The, Boston. Organization certified April 14, 1905. 
1903, c. 437. 

A. B. Cutter Company, The, Boston. Organization certified April 30, 
1897. Pub. Stat., c. 106. 

A. B. Hoffmann and Son, Incorporated, Lynn. Organization certified 
February 10, 1904. 1903, c. 437. 

A. B. McCrillis & Son Company, Boston. Organization certified April 
2, 1908. 1903, c. 437. 

A. B. Noyes & Co., Corporation, (Georgetown. Organization certified 
November 24, 1888. Pub. Stat., c. 106. 

A. B. Bobbins Iron Company, Boston. Organization certified January 
31, 1905. 1903, c. 437. 

A. Baab & Co., Incorporated, Springfield. Organization certified 
August 4, 1905. 1903, c. 437. 

A Burlingame Company, Worcester. Organization certified April 23, 
1900. Pub. Stat., c. 106. 

A. C. & M. L. Felkin Co., Boston. Organization certified December 
31, 1904. 1903, c. 437. 



44 TAX COMMISSIONER'S REPORT. [Jan. 

A. C. Bimie Company, Ludlow. Organization certified June 21, 1909. 
1903, c. 437. 

A. C. Button Lumber Company, Springfield. Organization certified 
November 10, 1893. Pub. Stat., c. 106. 

A. C. Grady Loan Company, Brockton. Organization certified August 
1, 1905. 1903, c. 437." 

A. Cunningham Drug Company, Cambridge. Organization certified 
October 29, ]903. 1903, c. 437. 

A. D. Makepeace Company, Wareham. Organization certified Decem- 
ber 4, 1908. 1903, c. 437. 

A. Dalton Company, Haverhill. Organization certified September 11, 

1908. 1903, c. 437. 

A. Dodge & Son Corporation, Beverly. Organization certified January 
1, 1909. 1903, c. 437. 

A. E. Ellis Building Co., Boston. Organization certified November 26, 

1909. 1903, c. 437. 

A. E. Gloyd Shoe Company, Lynn. Organization certified June 2, 1905. 
1903, c. 437. 

A. E. Jebb Company, Peabody. Organization certified September 21, 
1909. 1903, c. 437. 

A. E. Jones Company, Boston. Organization certified November 9, 
1906. 1903, c. 437. 

A, E. Kenney Company, Boston. Organization certified August 20, 
1908. 1903, c. 437. 

A. E. Lyon Company, The, Worcester. Organization certified July 31, 
1905. 1903, c. 437. 

A. E. Morrison Company, Boston. Organization certified September 
13, 1906. 1903, c. 437. 

A. F. Clark Lumber Company, Peabody. Organization certified Decem- 
ber 29, 1902. Rev. Laws, c. 110. 

A. F. Marston Company, Ljmn. Organization certified December 29, 
1905. 1903, c. 437. 

A. F. Mentzer Company, Boston. Organization certified December 29,. 
1905. 1903, c. 437. 

A. F. Murphy Die and Machine Company, Boston. Organization cer- 
tified July 1, 1907. 1903, c. 437. 

A. F. Ross & Company, Incorporated, Newburyport. Organization 
certified March 21, 1908. 1903, c. 437. 

A. Fales and Sons Company, Frattvijigbani. Organization certified 
April 6, 1900. Pub. Stat., c. log. 



1910.] PUBLIC DOCUMENT — No. 16. 45 

A. Foster Brooks Company, Arlington. Organization certified Feb- 
ruary 19, 1908. 1903, c. 437. 

A. Q. Crosby Company, Boston. Organization certified June 1, 1908. 
1903, c. 437. 

A. 6. Pease Company, Spencer. Organization certified July 9, 1906. 
1903, c. 437. 

A. G. Pollard Company, Lowell. Organization certified April 30, 1907. 
1903, c. 437. 

A. G. Smalley & Co., Inc., Boston. Organization certified November 1, 

1906. 1903, c. 437. 

A. G. Spalding & Bros., Incorporated, Boston. Organization certified 
March 16, 1906. 1903, c. 437. 

A. G. Spalding & Bros. Manf 'g. Co., Chicopee. Organization certified 
April 28, 1905. 1903, c. 437. 

A. G. Walton & Co., Inc., Lynn. Organization certified June 1, 1899. 
Pub. Stat., c. 106; 1903, c. 437, J 41. 

A Glennie & Company, Incorporated, Boston. Organization certified 
July 3, 1906. 1903, c. 437. 

A Guerini Stone Company, Middleborough. Organization certified 
May 14, 1906. 1903, c. 437. 

A. H. Bliss Company, North Attleborough. Organization certified 
August 31, 1905. 1903, c. 437. 

A H. Davenport Company, Boston. Organization certified March 6, 
1903. Rev. Laws, c. 110. 

A. H. Demond Company, West Springfield. Organization certified July 
19, 1901. Pub. Stat, c. 106. 

A. H. GFeuting Company, Boston. Organization certified April 6, 
1909. 1903, c. 437. 

A. H. Hews & Co., Incorporated, Cambridge. Organization certified 
June 29, 1904. 1903, c. 437. 

A. H. Nelson Manufacturing Company, Newton. Organization certi- 
fied February 18, 1908. 1903, c. 437. 

A H. Ordway Company, Framingham. Organization certified De- 
cember 8, 1908. 1903, c. 437. 

A. H. Rice Company, Pittsfield. Organization certified July 15, 1905. 
1903, c. 437. 

A. H. Rice Lumber Company, Boston. Organization certified June 5, 

1907. 1903, c. 437. 

A, H. Whidden & Son, Incorporated, Peabody. Organization certified 
February 1, 1902. Rev. Laws, c. 110. 



46 TAX COMMISSIONER'S REPORT. [Jan. 

A. H. Whitney Association, Inc., Watertown. Organization certified 
February 18, 1908. 1903, c. 437. 

A. Hathaway Company, Boston. Organization certified June 26, 1909. 
1903, c. 437. 

A. Homer Skinner Lumber Company, Fall River. Organization certi- 
fied November 30, 1909. 1903, c. 437. 

A. I. Asher Pants Company, Worcester. Organization certified March 
12, 1909. 1903, c. 437. 

A. J. Barker Company, Taunton. Organization certified March 9, 1906. 
1903, c. 437. 

A. J. Bates Company, Webster. Organization certified November 15, 
1905. 1903, c. 437. 

A. J. Foster Co., Boston. Organization certified July 5, 1907. 1903, 
c. 437. 

A. J. Morin Lumber Company, Fitchburg. Organization certified 
December 7, 1909. 1903, c. 437. 

A. J. Smaii; Manufacturing Company, Greenfield. Organization cer- 
tified November 9, 1906. 1903, c. 437. 

A. L. Eastman Company, Boston. Organization certified March 27, 
1909. 1903, c. 437. 

A. L. Joslin Companv, Oxford. Organization certified October 31, 
1903. 1903, c. 437. 

A. L. Kraus Company, Peabody. Organization certified March 17, 
1909. 1903, c. 437. 

A. L. Ober Company, Boston. Organization certified February 9, 1895. 
Pub. Stat., c. ibc. 

A. Lee Company, Methuen. Organization certified December 27, 1900. 
Pub. Stat., c. 106. 

A. Lowenstein and Sons (Incorporated), Boston. Organization certi- 
fied September 2, 1909. 1903, c. 437; 1903, c. 437, J 41. 

A. M. Chapel Machine Company, Pittsfield. Organization certified 
March 5, 1903. Rev. Laws, c. 110. 

A. M. Little Co., Boston. Organization certified March 7, 1907. 1903, 
c. 437; 1903, c. 437, J 41. 

A. M. Lunt Burner Co., Boston. Organization certified July 26, 1906. 
1903, e. 437. 

A. M. McPhail Piano Company, Boston. Organization certified Feb- 
ruary 16, 1891. Pub. Stat., c. 106. 

A. M. Richards Building Moxdng Company* Boston. Organization cer- 
tified November 12, 1891. Pub. gt^^-' ®- ^^^- 



1910.] PUBLIC DOCUMENT — No. 16. 47 

A. M. Thomas Company, Worcester. Organization certified February 
23, 1906. 1903, c. 437. 

A. McArthur Co., Boston. Organization certified June 30, 1899. Pub. 
Stat, c. 106. 

A. Mcintosh Co., The, Boston. Organization certified August 29, 1906. 

1903, c 437. 

A. N. Greenwood Oil Company, Boston. Organization certified May 23, 

1905. 1903, c. 437. 

A, P. Aldrich & Sons (Inc.), Boston. Organization certified June 3, 

1904. 1903, c. 437. 

A. P. Nardini Company, Boston. Organization certified July 12, 1905. 
1903, c. 437. 

A. P. Wentworth & Co., Inc., Boston. Organization certified June 23, 
1909. 1903, c. 437. 

A. Prodromos & Company, Incorporated, Boston. Organization certi- 
fied March 22, 1909. 1903, c. 437. 

A. R. Cushman Company, Amherst. Organization certified August 23, 
1907. 1903, c. 437. 

A. R. Macomber Company, Attleborough. Organization certified June 
19, 1906. 1903, c. 437. 

A. R. Warfield Co., Whitman. Organization certified February 27, 

1906. 1903, c. 437. 

A. S. Alley Company, Lynn. Organization certified December 6, 1901. 
Pub. Stat., c. lOG. 

A. S. Belcher, Inc., Brockton. Organization certified December 8, 

1906. 1903, c. 437. 

A, S. Brown Jr. Company, Boston. Organization certified August 21, 

1907. 1903, c 437. 

A S. Ingraham Company, The, Attleborough. Organization certified 
May 29, 1905. 1903, c. 437. 

A S. Lowell Company, Worcester. Organization certified July 31, 
1889. Pub. Stat.j'^c. 106. 

A. S. Morss Co., Boston. Organization certified July 7, 1904. , 1903, 
c. 437. 

A Shepard Inc., Boston. Organization certified June 4, 1907. 1903, 
c. 437. 

A Storrs and Bement Company, Boston. Organization certified June 
7, 1884. Pub. Stat., c. 106. 

A T. Bridges Co., Incorporated, Boston. Organization certified Sep- 
tember 4, 1903. 1903, c. 437. 



48 TAX COMMISSIONER'S REPORT. [Jan. 

A. T. Parker Company, North Attleborough. Organization certified 
December 24, 1906. 1903, c. 437. 

A. T. Steams Lumber Company, The, Boston. Organization certified 
February 28, 1883. Pub. Stat., c. 106. 

A. U. Dilley & Company, Incorporated, Boston. Organization certified 
March 10, 1908. 1903, c. 437. 

A. W. Cheney Transfer Company, Chelsea. Organization certified 
January 1, 1908. 1903, c. 437. 

A. W. Chesterton Company, Boston. Organization certified December 
24, 1907. 1903, c. 437. 

A. W. Cram Company, Lynn. Organization certified October 27, 1908. 
1903, c. 437. 

A. W. Jones Co., Boston. Organization certified January 6, 1906. 
1903, c. 437. 

A. W. Moriarty Co., Boston. Organization certified January 3, 1908. 
1903, c. 437. 

A. Ziegler & Sons Company, Boston. Organization certified November 
3, 1904. 1903, c. 437. 

Aaron F. Smith Company, Lynn. Organization certified December 30^ 
1898. Pub. Stat., c. 106. 

Abbot Worsted Company, Westford. Organization certified October 
12, 1900. Pub. Stat., c. 106. 

Abbott's Menthol Plaster Company, Worcester. Organization certified 
January 31, 1891. Pub. Stat., c. 106. 

Abington-Whitman Ice Company, Abington. Organization certified 
March 6, 1907. 1903, c. 437. 

Abrahams-Quinn Company, The, Lawrence. Organization certified 
December 23, 1903. 1903, c. 437. 

Abram French Company', Boston. Organization certified February 24, 
1891. Pub. Stat., c. 106. 

Absorbentene Company, The, Waltham. Organization certified April 
15, 1904. 1903, c.'437; 1903, c. 437, 4 41. 

Ackotist Player Piano Company, Fall River. Organization certified 
December 26, 1906. 1903, c. 437. 

Acme Jewelry Company, Boston. Organization certified April 30, 
1909. 1903, c. 437. 

Acme News Co., Boston. Organization certified December 4, 1908. 
1903, c. 437. 

Acme Palmetto Extract Company, The, Boston. Organization certified 
July 12, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 49 

Acme Specialty Co., Boston. Organization certified December 2, 1908. 
1903, c. 437. 

Acme White Lead and Color Works, Boston. Organization certified 
December 26, 1907. 1903, c. 437; 1903, c. 437, 4 41. 

Acoaxet Water Supply Company, Westport. Chartered 1903, c. 185. 

Acorn Pants Company, Boston. Organization certified December 31, 

1907. 1903, c. 437. 

Acushnet Co-operative Association, New Bedford. Organization certi- 
fied November 9, 1867. Under 1866, c. 290. 

Acushnet Mills Corporation, New Bedford. Organization certified 
December 22, 1881. 1870, c. 224. 

Acushnet Saw Mills Company, Acushnet. Organization certified Feb- 
ruary 28, 1907. 1903, c. 437. 

Adalian Oriental Rug Company, Boston. Organization certified Jan- 
nary 6, 1909. 1903, c. 437. 

Adam Geibel Music Company, Boston. Organization certified July 16, 
1906. 1903, c. 437. 

Adams Brothers Manufacturing Company, Adams. Organization certi- 
fied May 7, 1891. Pub. Stat., c. 106. 

Adams Chapman Company, Boston. Organization certified April 14, 
1905. 1903, c. 437. 

Adams Co-operative Association, Adams. Organization certified Au- 
gust 3, 1904. 1903, c. 437. 

Adams Drug Company, Brockton. Organization certified July 3, 1909. 
1903, c. 437. 

Adams Gas Light Company, South Adams. Organization certified 
November 13, 1860. 

Adams Hardware and Paint Company, The, Lowell. Organization 
certified June 30, 1900. Pub. Stat., c. 106. 

Adams Marble Company, Adams. Organization certified October 17, 
1895. Pub. Stat., c. 106. 

Adams Motor Transfer Company, Boston. Organization certified De- 
cember 31, 1908. 1903, c. 437. 

Adams Pond Company, Boston. Organization certified September 1, 

1908. 1903, c. 437. 

Adams Real Estate Company, Boston. Organization certified Decem- 
ber 23, 1904. 1903, c. 437. 

Adams Square Company, The, Boston. Organization certified March 
8, 1904. 1903, c. 437; 1903, c. 437, $ 41. 



50 TAX COMMISSIONER'S REPORT. [Jan. 

Adams Tmst Company, Boston. Chartered 1902, c. 419. 

Adams Woolen Co., Adams. Organization certified August 19, 1905. 
1903, e. 437. 

Adamson Publishing Company, Boston. Organization certified. Feb- 
ruary 7, 1907. 1903, c. 437. 

Adco, Inc., The, Boston. Organization certified October 5, 1908. 1903, 
c. 437. 

Addison Building Company, Springfield. Organization certified April 
28, 1909. 1903, c. 437. 

Adjustable Clip & Tag Mfg. Co., The, Boston. Organization certified 
January 30, 1908. 1903, c. 437. 

Adjustable Truss Hinge Company, Boston. Organization certified 
July 28, 1908. 1903, c. 437. 

Adjustment Bureau of the Boston Credit Men's Association, Boston. 
Organization certified April 28, 1908. 1903, c. 437. 

Advertiser Newspaper Company, Boston. Organization certified April 
30, 1888. Pub. Stat., c. 106. 

Advertising Premiums Agency (Corporation), Attleborough. Organ- 
ization certified June 8, 1908. 1903, c. 437. 

Aerial Navigation Company, Boston. Organization certified August 6, 
1908. 1903, c. 437. 

Aero and Marine Motor Company, The, Boston. Organization certified 
December 12, 1906. 1903, c. 437. 

Aetna Heating Company, Boston. Organization certified September 21, 
1905. 1903, c. 437. 

Aetna Hosiery Company, Worcester. Organization certified May 31, 
1905. 1903, c. 437. 

Aetna Mills, Watertown. Chartered 1864, c. 33. 

Aetna Securities Company, Holyoke. Organization certified November 
5, 1903. 1903, c. 437. 

Aetna Shoe Syndicate, Incorporated, Worcester. Organization certi- 
fied March 30, 1909. 1903, c. 437. 

Affleck Ruling & Stationery Co., Holyoke. Organization certified July 
3, 1909. 1903, c. 437. 

Agawam Company, Agawam. Organization certified June 3, 1857. 

Agawam Farm and Supply Compj^^jy, Stockbridge. Organization cer- 
tified June 8, 1907. 1903, c, 437. 

Agawam Farm Company, Warni, Organization certified October 

28, 1891. Pnh. Stat., c 106. ^J^' 



1910.] PUBLIC DOCUMENT — No. 16. 61 

Agawam lee Company, The, West Springfield. Organization certified 
December 20, 1898. Pnb. Stat., c 106. 

Agawam Reservoir, Power and Irrigation Company, The, Wareham. 
Organization certified January 23, 1909. Rev. Laws, c. 110. 

Agawam Telephone Company, Rowley. Organization certified Septem- 
ber 23, 1905. Rev. Laws, c. 110. 

Ainslie and Grabow Company, Boston. Organization certified August 
28, 1908. 1903, c. 437. 

Airedale. Mills Company, Boston. Organization certified May 12, 1904. 
1903, c. 437; 1903, c 437, $ 41, 

Aitken Company, The, Worcester. Organization certified March 20, 
1909. 1903, c. 437. 

Aitta Co-operative Grocexy Company, Fitchburg. Organization certi- 
fied March 26, 1906. 1903, c 437. 

Ajax Electric Manufacturing Co., Boston. Organization certified Sep- 
tember 14, 1905. 1903, c. 437. 

Akers and Taylor Manufacturing Company, Charlton. Organization 
certified July 11, 1907. 1903, c. 437. 

Albert Chemical Company, Boston. Organization certified August 3, 

1905. 1903, c. 437. 

Albert Culver Company, The, Rockland. Organization certified No- 
vember 9, 1903. 1903, c. 437. 

Albert Dickinson Company of Massachusetts, The, Boston. Organi- 
zation certified September 17, 1908. 1903, c. 437. 

Albert Dodge Company, Gloucester. Organization certified January 20, 
1909. 1903, c. 437. 

Albert E. Hale Co., Springfield. Organization certified October 8, 

1906. 1903, c. 437. 

Albert Russell & Sons Company, Newburyport. Organization certified 
January 5, 1903. Rev. Laws, c. 110. 

Albert Steiger Company, Springfield. Organization certified April 9, 
1906. 1903, c. 437. 

Alberti Box Company, Boston. Organization certified May 7, 1901. 
Pub. Stat., c. 106. 

Alberti Importing Company, Boston. Orgranization certified Novem- 
ber 17, 1905. 1903, c. 437; 1903, c. 437, 4 41. 

Alberts Company, The, Boston. Organization certified April 23, 1909. 
1903, c 437. 

Albion Express Company, Salem. Organization certified January 20, 
1905. 1903, c. 437. 



62 TAX COMMISSIONER'S REPORT. [Jan. 

Albree Self Figaiing System Company, Boston. Organization certified 
July 30, 1907. 1903, e. 437. 

Alden and Tarbox Incorporated, Boston. Organization certified Feb- 
ruary 1, 1908. 1903, c. 437. 

Alden Bryant Company, Whitman. Organization certified October 7, 

1907. 1903, c. 437. 

Alden Sheet Metal Working & Plumbing Co., Brockton. Organization 
certified May 24, 1902. Rev. Laws, c. 110. 

Aldis Owen Hall's System of Business Enterprises, Incorporated, Bos- 
ton. Organization certified November 30, 1904. 1903, c. 437. 

Aldrich-Chipman Company, The, Attleborough. Organization certified 
January 9, 1905. 1903, c. 437. 

Aldrich Manufacturing Company, Charlton. Organization certified 
July 24, 1901. Pub. Stat., c. 106. 

Alexander Confectionery Co., Boston. Organization certified June 14, 
1909. 1903, c. 437. 

Alexander Duncan Co., Boston. Organization certified February 20, 
1906. 1903, c. 437. 

Alfred Cross and Company, Inc., Lynn. Organization certified Feb- 
ruary 28, 1908. 1903, c. 437. 

Alfred £. Haines Company, Boston. Organization certified Decem- 
ber 8, 1908. 1903, c. 437. 

Alfred H. Aldrich Company, Boston. Organization certified January 
2, 1905. 1903, c. 437. 

Alfred Hale Rubber Company, Boston. Organization certified No- 
vember 1, 1900. Pub. Stat., c. 106. 

Algonquin Motor Car Company, Boston. Organization certified No- 
vember 15, 1906. 1903, c. 437; 1903, c. 437, 5 41. 

Algonquin Printing Company, Fall River. Organization certified June 
24, 1891. Pub. Stat., c. 106. 

Alhambra Mining Company, Brockton. Organization certified January 
24, 1907. 1903, c. 437. 

Alhambra Palace Company, Lynn. Organization certified May 20, 

1908. 1903, c. 437. 

Alkalol Company, The, Taunton. Organization certified March 1, 1907. 
1903, c. 437. 

Allen and Endicott Building Company, The, Cambridge. Organization 
certified June 30, 1890. Pub. Stat., c. 106. 

Allen and Fox Express Company, Boston. Organization certified Feb- 
ruary 12, 1902. Rev. Laws, c. i lO. 



1910.] PUBLIC DOCUMENT — No. 16. 53 

AUen-Foster-Willett Company, Lynn. Organization certified July 30, 

1908. 1903, c. 437. 

AIlen-Higgins WaU Paper Company, Worcester. Organization certi- 
fied May 14, 1906. 1903, c. 437. 

AIlen-Hurd Company, Boston. Organization certified March 13, 1905. 

1903, c. 437. 

AUen Lane Company, Boston. Organization certified December 18, 
1893. Pub. Stat., c. 106. 

Allen-Randall Company, Springfield. Organization certified June 22, 

1904. 1903, c. 437. 

AUen School of West Newton, The, Newton. Organization certified 
January 15, 1903. Rev. Laws, c. 125. 

Allendale Woolen Company, Spencer. Organization certified January 
26, 1906. 1903, c. 437. 

ADey and Emery, Incorporated, Boston. Organization certified Sep- 
tember 1, 1905. 1903, c. 437. 

Ailing Rubber Company, Worcester. Oi^^anization certified September 
4, 1907. 1903, c. 437. 

Allston Transportation Company, Boston. Organization certified Sep- 
tember 23, 1908. 1903, c. 437. 

Almy, Bigelow & Washburn, Incorporated, Salem. Organization cer- 
tified October 31, 1899. Pub. Stat., c 106. 

Ahny Uniform Company, Boston. Organization certified March 16, 

1909. 1903, c. 437. 

Alpha Investment Company, Boston. Organization certified January 
13, 1903. Rev. Laws, c. 110. 

Alpha Salad Cream Company, Boston. Organization certified Feb- 
ruary 9, 1906. 1903, c. 437. 

Alsatian Combing Company, Boston. Organization certified January 
3, 1905. 1903, c 437. 

Alfltead Mica Company, Boston. Organization certified July 26, 1906. 
1903, c. 437. 

Alta Manufacturing Company, Boston. Organization certified March 
16, 1886. Pub. Stat., c. 106. 

Alternating Target Company, Boston. Organization certified March 
16,1908. 1903, c. 437. 

Alton Chemical Company, Boston. Organization certified June 1, 1906. 
1903, c. 437. 

Alton Sales Company of New England, Boston. Organization certified 
April 23, 1907. 1903, c. 437. 



54 TAX COMMISSIONER'S REPORT. [Jan. 

Altshuler Manufacturing Company, Boston. Organization certified 
August 4, 1909. 1903, c. 437. 

Amalgam Mining and Milling Company, The, Boston. Organiza- 
tion certified November 17, 1909. 1903, c. 437. 

Amalgamator Manufacturing and Mining Company, Boston. Organ- 
ization certified August 24, 1907. 1903, c 437. 

Ambler & Hobart Company, The, Braintree. Organization certified 
April 5, 1905. 1903, c. 437. 

Ambler Myriagraph Company, Natick. Organization certified De- 
cember 11, 1908. 1903, c. 437. 

American Amusement Company, The, Boston. Organization certified 
July 16, 1906. 1903, c. 437. 

American Automatic Feed- Water Regulator Company, Boston. Or- 
ganization certified August 3, 1903. 1903, c. 437. 

American Automatic Sales Company, Boston. Organization certified 
September 1, 1909. 1903, c. 437. 

American Automobile Company, Boston. Organization certified May 
25,1908. 1903, c. 437. 

American Bank Clock Specialty Company, Boston. Organization certi- 
fied December 2,' 1909. 1903, c. 437. 

American Barrel and Machine Company, Boston. Organization certi- 
fied December 10, 1906. 1903, c. 437. 

American Bell Telephone Company, Boston. Organization certified 
April 17, 1880. 1880, c. 117. 

American Belting and Tanning Company, Boston. Organization cer- 
tified February 11, 1908. 1903, c. 437. 

American Biscuit Company, Boston. Organization certified September 
22, 1908. 1903, c. 437. 

American Brokerage Company, Boston. Organization certified Janu- 
ary 5, 1905. 1903, c. 437; 1903, c. 437, 4 41. 

American Builders Finish Co., Boston. Organization certified June 25, 
1909. 1903, c. 437. 

American Cableway Company, Fall River. Organization certified Jan* 
uary 31, 1906. 1903, c. 437. 

American Camphor Refining Company, The, Boston. Organization 
certified September 29, 1896. Pub. Stat., c. 106. 

American Canned Products Company, Boston. Organization certified 
January 25, 1909. 1903, c. 437. 

American Car Sprinkler Company '^orce^T, Organization certified 
November 19, 1895. Pub. St J4. c 106. 



1910.] PUBLIC DOCUMENT — No. 16. 55 

American Card Clothing Company, Worcester. Organization certified 
January 19, 1905. 1903, c. 437. 

American Carpet Beater Company, Boston. Organization certified 
December 7, 1904. 1903, c. 437. 

American Chemical and Dyestuff Company, Incorporated, Boston. Or- 
ganization certified March 6, 1905. 1903, c. 437. 

American Cigar Company, Westfield. Organization certified July 14, 
1873. 

American Citizen Company, Boston. Organization certified February 
15, 1888. Pub. Stat., c. 106; 1891, c. 360. 

American Cloak Company, Boston. Organization certified July 17, 

1907. 1903, c. 437. 

American Clock Bank Mfg. Co., Lynn. Organization certified April 
8,1908. 1903, c. 437. 

American Clothing Company, New Bedford. Organization certified 
September 17, 1908. 1903, c. 437. 

American Coal Company, Boston. Organization certified July 8, 1909. 
1903, c. 437. 

American Coil Company, Foxborough. Organization certified July 13, 
1906. 1903, c. 437. 

American Color and Chemical Company, The^ Boston. Organization 
certified October 6, 1905. 1903, c. 437. 

American Cotton Company, Boston. Organization certified April 24, 

1908. 1903, c. 437. 

American Cultivator Publishing Company, Boston. Organization cer- 
tified January 29, 1884. Pub. Stat., c 106. 

American Cushion Skate Company, Boston. Organization certified May 
17, 1909. 1903, c. 437. 

American De Greasing Co., Peabody. Organization certified January 
15, 1906. 1903, c. 437. 

American Delivery Company, Boston. Organization certified August 5, 

1909. 1903, c. 437. 

American Department Store Company, Maiden. Organization certified 
January 25, 1904. 1903, c. 437. 

American Dry Plate Company, The, Worcester. Organization certified 
October 3, 1891. Pub. Stat, c. 106. 

American Electric Sign Company, Boston. Organization certified 
January 25, 1904. 1903, c. 437. 

American Electric Switch Company, Springfield. Organization certi- 
fied September 25, 1906. 1903, c 437. 



56 TAX COMMISSIONER'S REPORT. [Jan. 

American Feldspar & Mica Company, The, Boston. Organization cer- 
tified February 17, 1908. 1903, c. 437. 

American Fibre Machine Company, Boston. Organization certified 
March 31, 1908. 1903, c. 437. 

American Fibre Products Company, Boston. Organization certified 
February 20, 1909. 1903, c. 437. 

American Finance Company, Boston. Organization certified October 

29, 1903. 1903, c. 437. 

American Finishing Machinery Company, Boston. Organization certi- 
fied September 28, 1907. 1903, c. 437. 

American Fireworks Company, Boston. Organization certified April 1, 
1909. 1903, c. 437. 

American Flaming Arc Lamp Company, Boston. Organization certified 
March 24, 1908. 1903, c. 437. 

American Foundry Company, Framingham. Organization certified 
February 1, 1906. 1903, c. 437. 

American Fruit and Products Co., Swansea. Organization certified 
December 3, 1908. 1903, c. 437. 

American Fuel Saving Company, Boston. Organization certified March 
7, 1906. 1903, c. 437. 

American Furniture Exchange, Boston. Organization certified April 

30, 1906. 1903, c. 437. 

American Galvanizing and Manufacturing Company, Boston. Organ- 
ization certified May 5, 1908. 1903, c. 437. 

American Glue Company, Boston. Organization certified January 13, 
1906. 1903, c. 437. 

American Good- Will Co., Boston. Organization certified November 22, 
1909. 1903, c. 437. 

American Grocery Company, Boston. Organization certified November 
30, 1903. 1903, c. 437. 

American Gymnasia Company, Boston. Organization certified June 15, 
1904. 1903, c. 437. 

American Halibut Company, Gloucester. Organization certified January 
7, 1903. Rev. Laws, c. 110. 

American Handle Company, Bostotx Organization certified December 
30, 1905. 1903, c. 437. 

American Hardpaperware Compaq -aoston. Organization certified 
December 3, 1908. 1903, c. 4^!!^, 

American Hide Washing Machiy. * ^^V*^^^' Boston. Organization 
certified August 7, 1909. 19^^^ fs, /f^''* 



1910.] PUBLIC DOCUMENT — No. 16. 57 

Ameriean High Compression Engine Company, Boston. Oiganization 
eertified November 23, 1905. 1903, c. 437; 1903, e. 437, $ 41. 

Ameriean Honse Corporation, The, Greenfield. Organization certified 
May 10, 1897. Pub. Stat., c. 106. 

American Industrial Corporation, Gloucester. Organization certified 
March 3, 1908. 1903, c. 437. 

American Ink Company, Boston. Organization certified December 7, 

1907. 1903, c. 437; 1903, c. 437, J 41. 

Ameriean Insurance Company, Boston. Chartered 1818, c. 15. 

American Iron & Metal Company, Boston. Organization certified Jan- 
uary 29, 1909. 1903, c. 437. 

Ameriean Iron Company, Worcester. Organization certified March 17, 
1909. 1903, c. 437. 

American Kaolin Putty Corporation, Salem. Organization certified 
July 29, 1908. 1903, c. 437. 

American Knitting Company, Waltham. Organization eertified Novem- 
ber 21, 1907. 1903, c. 437. 

American-La France Fire Engine Company of Massachusetts, Boston. 
Organization certified May 29, 1908. 1903, c. 437. 

American Ladies Suit Manufacturing Company, Boston. Organization 
certified February 5, 1908. 1903, e. 437. 

American Leather Goods Company, Boston. Organization certified 
October 7, 1907. 1903, e. 437. 

American Linen Company, Fall River. Chartered 1853, c. 92. 

American Linseed Company, Boston. Organization certified September 
9,1904. 1903, c. 437. 

American Liquid Gas Company, Boston. Organization certified Octo- 
ber 19, 1908. 1903, c. 437. 

Ameriean Live Poultry Co., Boston. Organization certified April 7, 

1908. 1903, c. 437. 

American Lumber Co., Quincy. Organization certified November 27, 

1906. 1903, c. 437. 

American Machine Manufacturing Company, Boston. Organization 
certified March 26, 1902. Rev. Laws, c. 110. 

Ameriean Marine Equipment Company, Boston. Organization certified 
January 22, 1908. 1903, c. 437. 

Ameriean Metal Stamping Works, Inc., Worcester. Organization cer- 
tified September 18, 1908. 1903, c. 437. 

American Methyl Company, Boston. Organization certified February 2, 

1907. 1903, e. 437. 



58 TAX COMMISSIONER'S REPORT. [Jan. 

American-Mexican Co., Boston. Organization certified November 14, 
1908. 1903, c. 437. 

American Mica Company, Boston. Organization certified July 28, 1892. 
Pub. Stat, c. 106. 

American Mineral Company, Boston. Organization certified June 18, 
1904. 1903, c. 437. 

American Mosaic Company, The, Boston. Organization certified No- 
vember 19, 1903. 1903, c 437. 

American Nailless Horseshoe Company, Boston. Organization certified 
March 7, 1907. 1903, c. 437. 

American Narrow Fabric Company, Fitchburg. Organization certified 
October 24, 1906. 1903, c. 437. 

American Net and Twine Company, Boston. Organization certified 
November 13, 1880. 1870, c. 224. 

American-Newfoundland Packing and Trading Company (Ltd.), Bos- 
ton. Organization certified August 7, 1907. 1903, c. 437. 

I American Nitrate Company, Boston. Organization certified November 

' 6, 1906. 1903, c. 437; 1903, c. 437, 4 41. 

American No-Slip Cement Company, Boston. Organization certified 
! June 24, 1909. 1903, c. 437. 

American Non-Refillable Bottle Lock Company, The, Salem. Organiza- 
tion certified November 10, 1909. 1903, c. 437. 

American Novel Machine Company, Boston. Organization certified De- 
cember 18, 1905. 1903, c. 437. 

American Nut Shelling Company, The, Boston. Organization certified 
March 6, 1906. 1903, c. 437. 

American "0. K." Ice Cream Company, The, Boston. Organization 
certified January 28, 1909. 1903, c. 437. 

American Oak Leather Company, The, Boston. Organization certified 
April 5, 1909. 1903, c. 437. 

American Optical Company, Southbridge. Organization certified March 
15, 1869. Reorganized February 15, 1871. 1870, c. 224, i 12. 

American Oriental Rug Company, The, Springfield. Organization cer- 
tified June 10, 1905. 1903, c. 437. 

American Oxygen Association (Incorporated), Boston. Organization 
certified October 16, 1907. 1903, c. 437. 

American Pad & Paper Co., The, Holyoke. Organization certified Feb- 
ruary 27, 1888. Pub. Stat, c. 106. 

American Paint Manufacturing Compg^Xiy? Boston. Organization cer- 
tified June 4, 1906, 1903, c. 437^ 



1910.] PUBLIC DOCUMENT — No. 16. 69 

American Painting & Decorating Company, Boston. Organization cer- 
tified December 29, 1904. 1903, c. 437. 

American Paper Stock Company, Boston. Organization certified Au- 
gust 15, 1908. 1903, c. 437. 

American Patent Azle Company, Boston. Organization certified May 
8, 1905. 1903, c. 437. 

American Picker Stick Device Co., The, Lowell. Organization certified 
April 13, 1908. 1903, c. 437. 

American-Portugues Merchandise Company, The, Fall River. Organ- 
ization certified February 25, 1909. 1903, c. 437. 

American Poultry Car Company, Boston. Organization certified Janu- 
ary 6, 1909. 1903, c. 437. 

American Poultry Company, Boston. Organization certified October 2, 
1906. 1903, c. 437. 

American Powder Mills, The, Boston. Organization certified Septem- 
ber 13, 1883. Pub. Stat., c. 106. 

American Printing Company, The, Fall River. Organization certified 
February 2, 1880. 1870, c. 224. 

American Publicity Association, Inc., Boston. Organization certified 
July 29, 1908. 1903, c. 437. 

American Rapid Telegraph Company of Massachusetts, Boston. Or- 
ganization certified December 16, 1881. 1870, c. 224. 

American Respirator Company, Boston. Organization certified Decem- 
ber 28, 1906. 1903, c. 437. 

American Reversible Motor Company, Boston. Organization certified 
March 29, 1909. 1903, c. 437. 

American Rock Asphalt Company, Boston. Organization certified Jan- 
uary 17, 1906. 1903, c. 437. 

American Roller Bearing Company, Framingham. Organization cer- 
tified October 21, 1904. 1903, c. 437. 

American Rubber Company, Boston. Organization certified July 30, 
1878. 1870, c. 224. 

American Rusks Company, Boston. Organization certified October 28, 
1904. 1903, c. 437. 

American Scientific Supply Corporation, The, Salem. Organization 
certified December 20, 1909. 1903, c. 437. 

American Securities & Transfer Company, Boston. Organization certi- 
fied August 27, 1906. 1903, c. 437; 1903, c. 437, { 41. 

American Securities Corporation, Boston. Organization certified Octo- 
ber 29, 1903. 1903, c. 437. 



60 TAX COMMISSIONER'S REPORT. [Jan. 

American Shoemakiiig Publishing Company, Boston. Organization 
certified October 4, 1909. 1903, c. 437. 

American Skate Co., Boston. Organization certified October 21, 1909. 
1903, c. 437; 1903, c. 437, 4 41. 

American Smokeless Powder Company, Boston. Organization certified 
March 28, 1904. 1903, c. 437. 

American Stable Co., Boston. Organization certified August 28, 1909. 
1903, c. 437. 

American Stamping Machine Company, Lynn. Organization certified 
December 27, 1909. 1903, c. 43"?. 

American Stave and Cooperage Company, Boston. Organization certi- 
fied February 6, 1909. 1903, c. 437. 

American Stay Company, Boston. Organization certified September 
14, 1907. 1903, c. 437. 

American Steam Superheater Company, Lowell. Organization certified 
April 18, 1904. 1903, c. 437. 

American Submerged Exhaust Co., Newburyport. Organization cer- 
tified May 18, 1907. 1903, c. 437. 

American Tannery Engineering Company, Lynn. Organization cer- 
tified April 5, 1907. 1903, c. 437. 

American Tap and Die Co., Greenfield, denization certified October 
14, 1902. Rev. Laws, c. 110. 

American Tar Company, Boston. Organization certified January 30, 
1908. 1903, c. 437. 

American Telephone and Telegraph Company, New York. 

American Telephone and Telegraph Company of Massachusetts, Boston. 
Organization certified September 20, 1886. Pub. Stat., c. 106. 

American Tool and Machine Company, Boston. Organization certified 
October 4, 1864. 

American Trading Company Inc., Boston. Organization certified 
March 20, 1909. 1903, c. 437. 

American Transportation Supply Company, Hyde Park. Organization 
certified June 9, 1909. 1903, c. 437. 

American Trolley Wheel Company^ Quincy. Organization certified 
June 24, 1907. 1903, c. 437. 

American Trust Company, Boston, r,. ^ted 1881, c. 80. 1907, c. 77. 

American Tube Works, Somervill^ ^iiation certified April 29, 

1852. • f^^f^ 



1910.] PUBLIC DOCUMENT — No. 16. 61 

American Typographic Company^ Boston. Organization certified Feb- 
ruary 26, 1908. 1903, c. 437. 

American Valve Company, Boston. Organization certified February 17, 
1909. 1903, c. 437. 

American Waist Company, The, Boston. Organization certified March 
25, 1908. 1903, c 437. 

American Waltham Watch Company, Waltham. Chartered 1854, e. 
123. 1885, c. 26. 

American Watch Tool Company, Waltham. Organization certified 
November 7, 1894. Pub. Stat., c. 106. 

American Water Supply Company of New England, Boston. Organi- 
zation certified April 4, 1908. 1903, c. 437. 

American Whaling & Trading Company, Boston. Organization cer- 
tified October 5, 1908. 1903, c. 437. 

American Whip Company, Westfield. Organization certified January 
11, 1870, under Gen. Stat., c. 61. 

American Wholesale Grocery Company, Worcester. Organization cer- 
tified December 30, 1909. 1903, c. 437. 

American Worsted Machinery Company, Lawrence. Organization cer- 
tified May 28, 1906. 1903, c. 437. 

Ames Plow Company, Boston. Organization certified February 24, 
1864. 

Ames Sword Company, Boston. Organization certified May 14, 1881. 
1870, c, 224. 

Amesbury & Hampton Street Railway Company. Organization cer- 
tified March 20, 1899. Pub. Stat., c. 113. 

Amesbury and Salisbury Gas Company, Amesbury. Organized under 
Acts of 1855, c. 146. 

Amesbury Building Corporation, The, Amesbury. Organization cer- 
tified December 10, 1889. Pub. Stat., c. 106. 

Amesbury Electric Light Company, Amesbury. Organization certified 
May 28, 1886. Pub. Stat., c 106; 1891, c. 360; Rev. Laws, c. 
109, i 9. 

Amesbury Metal Body Company, Amesbury. Organization certified 
July 27, 1908. 1903, c. 437. 

Amesbury Opera House Company, The, Amesbury. Organization cer- 
tified May 12, 1891. Pub. Stat., c. 106. 

Amherst Creamery Company, The, Amherst. Organization certified 
November 13, 1909. 1903, c. 437. 



62 TAX COMMISSIONER'S REPORT. [Jan. 

Amherst Gas Company, The, Amherst. Organization certified January 
17, 1878. 1870, c 224. 

Amherst Water Company, Amherst. Chartered 1880, c. 179. 

Amos F. Bailey Company, Boston. Organization certified March 5, 
1908. 1903, c. 437. 

Amusement Construction Company, Boston. Organization certified 
May 28, 1907. 3903, c 437. 

Anahion Company, Boston. Organization certified November 8, 1906. 
1903, c. 437. 

Anchor Color & Gum Works, Dighton. Organization certified July 5, 

1905. 1903, c. 437. 

Anchor Laundry Company, Boston. Organization certified June 6, 1907. 
1903, c. 437. 

Anchor Linotype Printing Company, Boston. Organization certified 
August 1, 1907. 1903, c. 437. 

Anchor Mills Company, Boston. Organization certified November 9, 

1906. 1903, c. 437. 

Ancona Company, The, Fall River. Organization certified June 14, 
1871. Rev. Laws, c. 109, J 9. 

Anderson Textile Manufacturing Company, New Bedford. Organization 
certified May 3, 1909. 1903, c. 437. 

Anderson's, Inc., Lynn. Organization certified November 28, 1906. 
1903, c. 437. 

Andover Press (Limited), The, Andover. Organization certified Sep- 
tember 14, 1887. Pub. Stat., c. 106. 

Andover Realty Co., The, Andover. Organization certified November 
26, 1906. 1903, c. 437. 

Andrew D. Fuller Co., Boston. Organization certified September 11, 

1905. 1903, c. 437. 

Andrew Fjnrberg & Sons Manufacturing Company, Hopkinton. Organ- 
ization certified January 4, 1907. 1903, c. 437. 

Andrew J. Lloyd Company, Boston. Organization certified July 30, 

1906. 1903, c. 437. 

Andrew J. Morse & Son, Incorporated Boston. Organization certified 
June 2, 1905. 1903, c. 437. ' 

Andrews-Burr Paper Company, ^ ^ Organization certified De- 
cember 20, 1906. 1903, c. 437 ^^ 

Andrews-Gardner Co.f Boston. |^. >9Jt^on certified December 2, 

1908. 1903, e. 437. ^K /\^ 

V 



^ 



1910.] PUBLIC DOCUMENT — No. 16. 63 

Andrews Produce Company; The, Boston. Organization certified Feb- 
ruary 5, 1903. Rev. Laws, c. 110. 

Andrews- Wasgatt Company, Everett. Organization certified November 
27, 1906. 1903, c. 437; 1903, c. 437, i 41. 

Angell Manufacturing Company, Boston. Organization certified Feb- 
ruary 26, 1906. 1903, c. 437. 

Angelo Caf6, Inc^ The, Boston. Organization certified June 5, 1908. 
1903, c. 437. 

Angelo Seretto Company, Fitchburg. Organization certified March 26, 
1909. 1903, c. 437. 

Angels Marble Company, Boston. Organization certified January 14, 

1907. 1903, c. 437. 

Angier Chemical Company, The, Newton. Organization certified Feb- 
ruary 29, 1888. Pub. Stat., c. 106. 

Angier Company, The, Boston. Organization certified April 18, 1904. 
1903, c 437. 

Angier Mills, Quincy. Organization certified July 22, 1904. 1903, c. 
437; 1903, c. 437, J 41. 

Animated Advertising Company, Incorporated, Boston. Organization 

certified February 19, 1908. 1903, c. 437. 

« 
Anker Printing Company, The, Holyoke. Organization certified March 
23, 1906. 1003, c. 437. 

Aimawan Manufactory, Fall River. Chartered 1825. 

Anthony Screw Company, Worcester. Organization certified November 
3, 1892. Pub. Stat., c. 106; 1903, c. 437, J 41. 

Anti-(3erm Drinking Fountain Company, Boston. Organization certi- 
fied June 7, 1909. 1903, c. 437. 

Anti-itis, Inc., Banvers. Organization certified August 18, 1905. 1903, 
c. 437. 

Antony J. Thompson Company, The, Quincy. Organization certified 
November 11, 1907. 1903, c. 437. 

Apparel Retailer Company, Boston. Organization certified October 30, 

1908. 1903, c. 437. 

Appledore Hotel Company, Boston. Organization certified March 24, 
1908. 1903, c. 437. 

Appleton Brass Company, Boston. Organization certified July 3, 1907. 
1903, c. 437. 

Appleton Company, Lowell. Chartered 1828. 1827, c. 45. 



64 TAX COMMISSIONER'S REPORT. [Jan. 

Appleton Pharmacy^ Inc., Boston. Organization certified March 15, 
1909. 1903, c. 437. 

Applied Arts (*ompany, The, Boston. Organization certified June 2, 
1909. 1903, c. 437. 

Apponagansett Company, New Bedford. Organization certified October 
16, 1909. 1903, c. 437. 

Apsley Rubber Company, Hudson. Organization certified February 29, 
1892. Pub. Stat., c. 106. 

Arancio Brothers Company, Boston. Organization certified July 13, 

1906. 1903, c. 437. 

Arbecam Nautical Instrument Company, Boston. Organization certified 
October 13, 1905. 1903, c. 437. 

Arcade Drug Company of New Bedford, The, New Bedford. Organ- 
ization certified September 30, 1909. 1903, c. 437. 

Arcade Malleable Iron Company, Worcester. Organization certified 
June 13, 1906. 1903, c. 437. 

Archer and Company, Incorporated, Boston. Organization certified 
August 14, 1908. 1903, c. 437. 

Archer Rubber Company, Milf ord. Organization certified January 3, 

1907. 1903, c. 437.' 

Archibald Manufacturing Company, Boston. . Organization certified 
June 18, 1909. 1903, c. 437. 

Archibald Wheel Company, Lawrence. Organization certified Decem- 
ber 27, 1871. 1870, c. 224. 

Architectural Testing & Inspecting Bureau, Inc., Boston. Organization 
certified May 4, 1905. 1903, c. 437. 

Arctic Ice and Cold Storage Company, Fall River. Organization cer- 
tified November 8, 1901. Pub. Stat., c. 106. 

Aristo Company, The, Boston. Organization certified May 26, 1909. 
1903, e. 437. 

Arizona-Nevada Development Company, Boston. Organization certified 
January 14, 1907. 1903, c. 437. ' 

Arkansas Trap Rock Company, Boston. Organization certified August 
. 29,1908. 1903, c. 437. 

Arkwright Mills, The, Fall River. Organization certified August 19, 
1897. Pub. Stat., c. 106. 

Arlington Automobile Company, Arlington. Organization certified 
February 15, 1909. 1903, c. 437. 

Arlington-Belmont Ice Company, Arlington. Organization certified 
February 21, 1906. 1903, c. ^^rf^ 



1910.] PUBLIC DOCUMENT — No. 16. 65 

Arlington Qas Light Company^ Arlington. Chartered 1854, c. 207. 
1867, c. 221. 

Arlington Lumber Manufacturing Company, The, Boston. Organiza- 
tion certified March 22, 1907. 1903, c. 437. 

Arlington Mills, Lawrence. Organization certified February 20, 1865. 
1875, c. 1. 

Arms Manufacturing Company, The, Deerfield. Organization certified 
May 21, 1888. Pub. Stat., c. 106. 

Anns Novelty Company, Boston. Organization certified November 26, 

1904. 1903, c. 437. 

Anns Pocket Book and Leather Novelty Company, Amherst. Organi- 
zation certified August 15, 1904. 1903, c. 437. 

Armstrong Concrete Company, Boston. Organization certified Febru- 
ary 25, 1908. 1903, c. 437; 1903, c. 437, J 41. 

Armstrong Transfer Express Company, Boston. Organization certified 
October 26, 1881. 1870, c. 224. 

Amaldo Fiasconi Company, Boston. Organization certified June 10, 
1909. 1903, c. 437. 

Arnold-Hoffman Company, Boston. Organization certified July 5, 1905. 
1903, c. 437. 

Arnold Print Works, North Adams. Organization certified November 
17, 1908. 1903, c. 437. 

Arnold-Roberts Company, The, Boston. Organization certified Decem- 
ber 6, 1898. Pub. Stat., c. 106. 

Arrah Wanna Moccasin Company, Brockton. Organization certified 
January 29, 1909. 1903, c. 437. 

Arrow Rubber Company, Boston. Organization certified April 6, 1909. 
1903, c. 437. 

Arthur C. Harvey Company, Boston. Organization certified August 8, 

1906. 1903, c. 437. 

Arthur C. Stem Company, Lowell. Organization certified March 3, 
1909. 1903, c. 437. 

Arthur D. Little Incorporated, Boston. Organization certified May 24, 
1909. 1903, c. 437. 

Arthur F. Tvler Company, Athol. Organization certified February 10, 

1905. 1903, c. 437. 

Arthur H. Beal Company, The, Boston. Organization certified Feb- 
ruary 15, 1907. 1903, c. 437. 

Arthur L. Johnson Co., Boston. Organization certified February 14, 

1907. 1903, c. 437. 



66 TAX COMMISSIONER'S REPORT. [Jan. 

Arthur T. Cumings Inc., Boston. Organization certified April 28, 
1909. 1903, c. 437. 

Arthur Treat Company, Boston. Organization certified March 14, 
1892. Pub. Stat., c. 106. 

Artificial Rubber Company, Boston. Oi^:anization certified May 14, 
1908. 1903, c. 437. 

Artificial Stone & Construction Company, Boston. Organization certi- 
fied August 31, 1908. 1903, c. 437. 

As Novidades Publishing Company of Fall River, Fall River. Organi- 
zation certified June 15, 1907. 1903, c. 437. 

Asahel Wheeler Company, Boston. Organization certified January 18, 
1904. 1903, c. 437. 

Asbestos Fabric Company, Limited, The, Boston. Organization certified 
May 19, 1908. 1903, c. 437. 

Asbestos Mortar Company, Boston. Organization certified July 9, 
1908. 1903, c. 437. 

Asbestos Protected Metal Company, Boston. Organization certified 
July 15, 1907. 1903, c. 437. 

Ascutney Lumber Co., The, Greenfield. Organization certified March 
29, 1909. 

Ashbumham Mills, Fitchburg. Organization certified July 15, 1907. 
1903, c. 437. 

Ashbumham Reservoir Company, Ashbumham. Chartered 1853, c. 268. 

Ashby ReseiToir Company, Ashby. Chartered 1869, c. 225. 

Ashfield Co-operative Creamery Association, The, Ashfield. Organiza- 
tion certified November 5, 1889. Pub. Stat., c. 106. 

Ashfield Water Company, Ashfield. Chartered 1903, c. 217. 

Ashland Portable Company, Wakefield. Organization certified January 
10, 1906. 1903, c. 437. 

Aspinwall Water Company. Chartered 1904, c. 235. 

Assabet Inter-State Express Company, Maynard. Organization certi- 
fied May 15, 1909. 1903, c. 437. 

Aflselta Company, The, Worcester. Organization certified March 16, 
1908. 1903, c. 437. 

Associate Investment Company, Chelsea. Organization certified Janu- 
ary 27, 1905. 1903, c. 437. 

Associated Dealers' Credit Bureau, Boston. Organization certified May 
31, 1898. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16, 67 

Associated Lumber Company, Boston. Organization certified August 
21, 1906. 1903, c 437. 

Associated Mining Engineers Corporation, Boston. Organization cer- 
tified December 1, 1904. 1903, c. 437. 

Associated Retail Dealers' Company, Stoughton. Organization certified 
February 3, 1909. 1903, c. 437. 

Astor Lunch Company, Worcester. Organization certified December 9, 
1908. 1903, c. 437. 

Atherton-Byard Furniture Company, Haverhill. Organization certified 
September 30, 1908. 1903, c. 437. 

Atherton Furniture Company, Worcester. Organization certified Sep- 
tember 8, 1898. Pub. Stat., c. 106; 1891, c. 360; 1903, c. 437, 5 41. 

Atherton Furniture Company of Brockton, Brockton. Organization 
certified January 30, 1905. 1903, c. 437. 

Atherton Furniture Company of Pittsfield, Pittsfield. Organization 
certified July 6, 1907. 1903, c. 437. 

Atherton-Guilford Lumber Company, Lynn. Organization certified 
July 26, 1901. Pub. Stat., c. 106. 

Athlete Shoe Industry Company, Boston. Organization certified April 
26, 1907. 1903, c. 437. 

Athol and Oran^ Street Railway Company. Organization certified 
July 19, 1894. Pub. Stat., c. 113. 

Athol Comb Company, Athol. Organization certified July 14, 1906. 
1903, c. 437. 

Athol Gas and Electric Company, Athol. Organization certified Feb- 
ruary 25, 1891. Pub. Stat., c. 106. 

Athol Machine Company, The, Athol. Organization certi^ed June 4, 
1868. 

Atkinson Coal Company, Newburyport. Organization certified April 
16, 1891. Pub. Stat., c 106. 

Atlantic Coast Forest Preserve and Improvement Company, Boston. 
Organization certified November 18, 1908. 1903, c. 437. 

Atlantic Cotton Mills, Lawrence. Chartered 1846, c. 7. , 

Atlantic Decorating Company, Boston. Organization certified Aug^ust 
28, 1909. 1903, c. 437. 

Atlantic Distilling Company, Boston. Organization certified August 
15, 1906. 1903, c. 437, « 41. 

Atlantic Glue Company, Lynn. Organization certified February 9, 
1897. Pub. Stat., c. 106 ; 1891, c. 360. 



68 TAX COMMISSIONER'S REPORT. [Jan. 

Atlantic Halibut Company, Boston. Organization certified Augost 10, 
1909. 1903, c. 437. 

Atlantic Investment Company, Boston. Organization certified February 
10, 1908. 1903, c. 437. 

Atlantic Machine Company, Boston. Organization certified July 3, 
1907. 1903, c. 437. 

Atlantic Metal & Supply Company, Boston. Organization certified 
January 29, 1908. 1903, c. 437. 

Atlantic Monthly Company, The, Boston. Organization certified June 
6, 1908. 1903, c. 437. 

Atlantic Park Company, Boston. Organization certified April 16, 1907. 
1903, c. 437. 

Atlantic Peat and Power Co., Boston. Organization certified March 22, 
1909. 1903, c. 437. 

Atlantic Printing Company, Boston. Organization certified March 4, 
1909. 1903, c. 437. 

Atlantic Rubber Company, Hyde Park. Organization certified January 
31, 1908. 1903, c. 437. 

Atlantic Stove & Manufacturing Company, Boston. Organization cer- 
tified October 21, 1903. 1903, c. 437. 

Atlantic Tea Company, Brockton. Organization certified July 21, 1905. 
1903, c. 437. 

Atlantic Telegraph Company of Mass., Boston. Organization certified 
December 28, 1885. Pub. Stat., c. 106. 

Atlantic Works, East Boston. Chartered 1853, c. 271. 

Atlantis Fountain Pen Company, Everett. Organization certified March 
13,1907. 1903, c. 437. 

Atlas Chemical Company, The, Waltham. Organization certified March 
2, 1899. Pub. Stat., c. 106. 

Atlas Company, Incorporated, Boston. Organization certified August 
22, 1907. 1903, c. 437. 

Atlas Concrete Construction Company, Boston. Organization certified 
August 11, 1908. 1903, c. 437. 

Atlas Construction Company, Boston. Organization certified Septem- 
ber 13, 1909. 1903, c. 437. 

Atlas Glue and Gelatine Company, Boston. Organization certified De- 
cember 27, 1907. 1903, c. 437. 

Atlas Jewelry Company, Boston. Organization certified March 24, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 69 

Atlas Manufacturing Company, Methuen. Organization certified Sep- 
tember 21, 1909. 1903, c. 437. 

Atlas Motor Car Co., Springfield. Organization certified November 7, 
1904. 1903, c. 437 J 1903, c. 437, 4 41. 

Atlas Puff Comb Company, Leominster. Organization certified March 
10,1908. 1903, c 437. 

Atlas Worsted Company, Lawrence. Organization certified December 
30, 1904. 1903, c. 437. 

Attleborough Branch Railroad Company, Attleborough. Chartered 
1870, c. 100. 

Attleboro' Gas Light Company Corporation, The, Attleborough. Or- 
ganization certified November 21, 1898. Pub. Stat., c. 106. 

Attleboro Press Company, The, Attleboro. Organization certified Oc- 
tober 27, 1909. 1903, c. 437. 

Attleborough Steam and Electric Company, Attleborough. Organiza- 
tion certified October 26, 1894. Pub. Stat., c. 106. 

Atwood & "PsLyne Company, Boston. Organization certified September 
7, 1909. 1903, c. 437. 

Atwood Bog Company, Boston. Organization certified September 26, 
1907. 1903, c. 437. 

Atwood-Grould Company, Boston. Organization certified March 18, 1908. 
1903, c. 437. 

Atwood Paper Company, Brockton. Organization certified June 6, 1905. 
1903, c. 437. 

Atwood Preserving Company, Boston. Organization certified January 
19,1906. 1903, c. 437. 

Aaditoreum Amusement Company, Boston. Organization certified Sep- 
tember 30, 1909. 1903, c. 437. 

Auditorium Company, The, Lynn. Organization certified May 9, 1905. 
1903, c. 437. 

Austin Agency, Inc., Boston. Organization certified January 1, 1907. 
1903, c. 437. 

Austin Company, The, Boston. Organization certified November 29, 
1909. 1903, c. 437. 

Austin Engineering and Construction Company, Boston. Organization 
certified May 9, 1906. 1903, c. 437. 

Austin Ford and Son Company, Cambridge. Organization certified 
March 8, 1906. 1903, c. 437. 

Austin Furniture Company, Fitchbui^. Organization certified June 7, 
1895. Pub. Stat., c. 106. 



70 TAX COMMISSIONER'S REPORT. [Jan. 

Austin Gove & Son, Incorporated, Boston. Organization certified March 
28, 1906. 1903, c. 437. 

Austin- Walker Co., Boston. Organization certified Febraary 13, 1906. 
1903, c. 437. 

Austin-Warren Company, Westfield. Organization certified March 22, 
1907. 1903, c. 437. 

Australian* Manufacturing Company, Lawrence. Organization certified 
December 27, 1904. 1903, c. 437. 

Auto-Go-Round Company, Revere. Organization certified September 
17, 1908. 1903, c. 437. 

Auto Gk)ods Company, Boston. Organization certified July 29, 1907. 
1903, c. 437. 

Auto-Lighter & Equipment Company, Boston. Organization certified 
December 16, 1908. 1903, c. 437. 

Auto Time Saver Repair Kit Company, Boston. Organization certified 
April 3, 1908. 1903, c. 437. 

Auto Wind Shield Company, Cambridge. Organization certified De- 
cember 12, 1908. 1903, c. 437. 

Autogenous Welding Company, Springfield. Organization certified 
August 5, 1908. 1903, c. 437. 

Autogenous Welding Equipment Company, Springfield. Organization 
certified June 19, 1908. 1903, c. 437; 1903, c. 437, J 41. 

Automachine Company, The, Fitchburg. Organization certified July 27, 
1901. Pub. Stat., c. 106. 

Automatic Bottle Blacking Company, Boston. Organization certified 
January 3, 1905. 1903, c. 437. 

Automatic Brake Company, Haverhill. Organization certified Sep- 
tember 17, 1908. 1903, c. 437. 

Automatic Electric Signal Company, The, Boston. Organization cer- 
tified April 25, 1908. 1903, c. 437. 

Automatic Electric Train and Station Annunciator Company, The, Lex- 
ington. Organization certified May 8, 1905. 1903, c. 437. 

Automatic Fire Protection Company, Boston. Organization certified 
October 25, 1905. 1903, c. 437.^ 

Automatic Gaslighting Equipment Company, Boston. Organization 
certified October 28, 1909. 1903, c. 437 ; 1903, c. 437, J 41. 

Automatic .Metal Turning Company, Boston. Organization certified 
February 6, 1906. 1903, c. 437. 

Automatic Rapid-Unloading Company, Boston. Organization certified 
July 23, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 71 

Antomatic Shoe Lacing Company, Brockton. Organization certified 
January 29, 1906. 1903, c. 437, 

Automatic Supplies Company, Boston. Organization certified March 9, 
1909. 1903, c. 437. 

Automatic Switch & Scale Company, The, Boston. Organization cer- 
tified October 29, 1908. 1903, c. 437. 

Automatic Target Alley Company, Lynn. Organization certified June 
4, 1908. 1903, c. 437. 

Automatic Telephone Company of New Bedford, New Bedford. Or- 
ganization certified November 28, 1898. Pub. Stat., c. 106. 

Automatic Telephone Equipment Company, Boston. Organization cer- 
tified February 19, 1904. 1903, c. 437. 

Automatic Time Table Company, Boston. Organization certified Feb- 
ruary 6, 1906. 1903, c. 437. 

Automobile Coaching Company, The, Boston. Organization certified 
November 12, 1908. 1903, c. 437. 

Automobile Legal Association, Boston. Organization certified Septem- 
ber 30, 1909. 1903, c. 437. 

Automobile Owners Supply Co., Inc., Boston. Organization certified 
March 29, 1907. 1903, c. 437. 

Automobile Reference Bureau, Inc., Boston. Organization certified 
September 4, 1909. 1903, c. 437. 

Auto-rilla Company, The, Melrose. Organization certified July 12, 
1907. 1903, c. 437. 

Auxiliary Fire Alarm Company of Boston, The, Boston. Organization 
certified January 16, 1899. Pub. Stat, c. 106. 

Available Hard Fibre Company, The, Merrimac. Organization cer- 
tified June 27, 1906. 1903, c. 437. 

Avenue Wine Company, Boston. Organization certified April 10, 1906. 
1903, e. 437. 

Averell & Thayer Co., Brockton. Organization certified March 26, 1906. 
1903, c. 437. 

Avery & Woodbiuy Co., Milford. Organization certified May 9, 1906. 
1903, c. 437. 

Avery Furniture Company, Framingham. Organization certified De- 
cember 18, 1906. 1903, c. 437} 1903, c. 437, 4 41. 

Avon Woolen Mills Company, Wales. Organization certified December 
30, 1905. 1903, c. 437. 

Ayer Electric Light Company, The, Ayer. Organization certified May 
7, 1901. Pub. Stat., c. 106. 



72 TAX COMMISSIONER'S REPORT. [Jan. 

Ayer Mills, Boston. Organization certified February 17, 1909. 1903, 
c. 437. 

Ayer Tanning Company, Ayer. Organization certified January 28, 
1898. Pub. Stat., c. 106. 

Azorean Company, Fall River. Organization certified October 10, 1907. 

1903, c. 437. 

B. A. Corbin & Son Company, Webster. Organization certified No- 
vember 15, 1898. Pub. Stat., c. 106. 

6. & A. D. Fessenden Co., Townsend. Organization certified August 1, 

1904. 1903, c. 437. 

B. & R. Rubber Company, The, North Brookfield. Organization certi- 
fied July 10, 1906. 1903, c. 437. 

B. D. Eisendrath Tanning Corporation, Boston. Organization certified 
July 15, 1909. 1903, c. 437. 

B. D. Rising Paper Company, Great Barrington. Organization certified 
September 23, 1S99. Pub. Stat., c. 106. 

B. E. Jones Company, Brockton. Organization certified October 14, 
1901. Pub. Stat, c. 106. 

B. F. Keith Theatre Company of Boston, Boston. Organization cer- 
tified November 20, 1908. 1903, c. 437. 

B. F. Perkins and Son, Incorporated, Holyoke. Organization certified 
July 17, 1906. 1903, c. 437. 

B. F. Smith and Company, Incorporated, Boston. Organization cer- 
tified January 15, 1908. 1903, c. 437. 

B. F. Smith Construction Company, Boston. Organization certified 
November 6, 1909. 1903, c. 437. 

B. F. Sturtevant Company, Boston. Organization certified May 29, 
1890. Pub. Stat., c. 106. 

B. Feinberg Sons Company, Chelsea. Organization certified May 15, 
1908. 1903, c. 437. 

B. Fleigel Company, Chelsea. Organization certified January 20, 1909. 
1903, c. 437. 

B. G. Luther Company, Worcester. Organization certified September 
6, 1907. 1903, c. 437. 

B. G. Underwood Co., Incorporated, Boston. Organization certified 
August 21, 1909. 1903, c. 437. 

B. Greenwald Company, Boston. Organization certified December 9, 
1908. 1903, c. 437. 

B. J. Miers Company, Boston. Organization certified May 25, 1907. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 73 

B. M. C. Durfee Safe Deposit and Trust Company, Fall River. Char- 
tered 1887, c. 85. 

B. M. Jones and Company, Incorporated, Boston. Organization cer- 
tified January 4, 1906. 1903, c. 437. 

B. M. Lovell Company, Boston. Organization certified January 12, 
1906. 1903, c. 437. 

B. R. Holcomb Company, Springfield. Organization certified July 25, 
1904. 1903, c. 437. 

B. S. Hatch Company, Newton. Organization certified March 20, 1908. 
1903, c 437. 

B. S. Thompson and Co., Limited, Boston. Organization certified April 
13, 1901. Pub. Stat., c. 106. 

B. W. Neal & Company, Incorporated, Brookline. Organization cer- 
tified July 30, 1908. 1903, c. 437. 

Babeock, Sanborn and Davis Company, Boston. Organization certified 
January 27, 1909. 1903, c. 437. 

Babeock Varnish Company, The, Boston. Organization certified March 
25, 1890. Pub. Stat, c. 106. 

Babson System Incorporated, Wellesley. Organization certified Janu- 
ary 13, 1909. 1903, c. 437. 

Bach Piano Company, Boston. Organization certified January 27, 1905. 
1903, c. 437. 

Back Bay Baths, Inc., Boston. Organization certified December 7, 1909. 
1903, c. 437. 

Back Bay Medical and Turkish Baths Incorporated, The, Boston. Or- 
ganization certified November 5, 1909. 1903, c. 437. 

Backus Heater Sales Company, Boston. Organization certified Septem- 
ber 9, 1909. 1903, c. 437. 

Baeon and Donnovan Engine Company, The, Springfield. Organization 
certified April 5, 1905. 1903, c. 437. 

Bacon Felt Company, Winchester. Organization certified May 14, 1908. 
1903, c. 437. 

Badger Manufacturing Company, The, Boston. Organization certified 
July 1, 1908. 1903, c. 437. 

Baer Clothing Company, Boston. Organization certified May 5, 1909. 
1903, c. 437. 

Bailey & Blendinger Manufacturing Company, Wobum. Oi^^anization 
certified November 24, 1902. Rev. Laws, c. 110. 

BaUey Automobile Company, Springfield. Organization certified Feb- 
ruary 12, 1907. 1903, c. 437. 



74 TAX COMMISSIONER'S REPORT. [Jan. 

Bailey Embroidery Goods Company, The, Boston. Organization cer- 
tified June 5, 1900. Pub. Stat., c. 106. 

Bailey Weston Company, Boston. Organization certified September 5, 
1890. Pub. Stat., c. 106. 

Bain Brothers Company, Boston. Organization certified December 27, 
1904. 1903, c. 437. 

Baird and Bartlett Company, Boston. Organization certified March 22, 
1907. 1903, c. 437. 

Baker, Boies & Watson Company, Boston. Organization certified Jan- 
uary 10, 1906. 1903, c. 437. 

Baker Box Company, Worcester. Organization certified December 26, 
1899. Pub. Stat., c. 106. 

Baker-Holmes Shoe Company, Beverly. Organization certified August 
14, 1908. 1903, c. 437. 

Baker Lead Manufacturing Company, Worcester. Organization cer- 
tified March 12, 1896. Pub. Stat., c. 106. 

Baker Lumber Company, Worcester. Organization certified December 
26, 1899. Pub. Stat., c. 106. 

Baker Rubber Cement Co., Boston. Organization certified December 
21, 1906. 1903, c. 437. 

Baker Yacht Basin, Inc., Quincy. Organization certified March 11, 1904. 
1903, c. 437. 

Baker's Pond and Drain Fishing Company, (South) Yarmouth. Char- 
tered 1858, c. 65. 

Balance Shoe Co., The, Boston. Organization certified December 12, 
1907. 1903, c. 437. 

Balch Brothers Company, Boston. Organization certified June 24, 
1897. Pub. Stat., c. 106. 

Balderston & Co., Incorporated, Boston. Organization certified March 
24, 1909. 1903, c. 437. 

Baldwin and Bobbins Company, Boston. Organization certified No- 
vember 28, 1905. 1903, c. 437. 

Baldwin Garment Company, Holyoke. Organization certified November 
16, 1908. 1903, c. 437. 

Balfour Manufacturing Company, Quincy. Organization certified No- 
vember 14, 1906. 1903, c. 437. 

Ball Bearing Company, Boston. Organization certified April 3, 1895. 
Pub. Stat., c. 106. 

Ballantine Breweries Company, Boston. Organization certified January 
12, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 75 

Ballard Vale Mills Company, Andover. Organization certified February 
6, 1905. 1903, c 437. 

Ballardvale Springs Company, The, Boston. Organization certified 
December 16, 1905. 1903, c. 437. 

Ballon and Hobigand Preparatory School, The, Boston. Organization 

certified February 15, 1905. 1903, c. 437. 

• 

Baltic Hotel Company, Boston. Oi^anization certified February 1, 

1905. 1903, c. 437. 

Baltimore and Ohio Telegraph Company, Boston. Organization cer- 
tified June 25, 1884. Pub. Stat., c. 106. 

Bancroft and Barnard Company, Gardner. Organization certified May 
6, 1908. 1903, c. 437. 

Bancroft Paper Co., The, Middlefield. Organization certified Septem- 
ber 26, 1908. 1903, c. 437. 

Banda Sea Expedition, Inc., Boston. Organization certified September 
25, 1908. 1903, c. 437. 

Bangs and Ramsey Express Co., Winthrop. Organization certified 
June 29, 1905. 1903, c. 437. 

Bangs Peat and Coke Company, The, Boston. Organization certified 
April 13, 1908. 1903, c. 437. 

Banigan Rubber Company, Boston. Organization certified April 11, 
1904. 1903, c. 437. 

Bank Security Company, Boston. Organization certified January 11, 

1906. 1903, c. 437. 

Banker and Tradesman Press, Incorporated, The, Boston. Organiza- 
tion certified October 9, 1903. 1903, c. 437. 

Bankers Agency Corporation, Boston. Organization certified May 12, 

1908. 1903, c. 437. 

Bankers' Electric Protective Association, Boston. Organization cer- 
tified June 11, 1907. 1903, c. 437. 

Bankers' Investment Company, Boston. Organization certified April 
20, 1904. 1903, c. 437. 

Bankers' Loan Company, Boston. Organization certified January 15, 
1903. Rev. Laws, c. 110. 

Bankers' Service Company, The, Boston. Organization certified Feb- 
ruary 11, 1905. 1903, c. 437. 

Barber Machinery Company, Boston. Organization certified April 7, 

1909. 1903, c. 437. 

Barber Manufacturing Company, Lowell. Organization certified Sep- 
tember 29, 1905. 1903, c. 437. 



76 TAX COMMISSIONER'S REPORT. [Jan. 

Barbour Stockwell Company, Cambridge. Organization certified May 
27, 1893. Pub. Stat., c. 106. 

Barclay, Brown & Bird, Incorporated, Boston. Organization certified 
February 1, 1905. 1903, c. 437; 1903, c. 437, i 41. 

Barker and Company, Incorporated, Boston. Organization certified 
June 11, 1906. 1903, c. 437. 

Barker Lumber Company, The, Fall River. Organization certified Jan- 
uary 30, 1899. Pub. Stat., c. 106. 

Barkine Manufacturing Company, Boston. Organization certified 
October 9, 1908. 1903, c. 437. 

Barlow Coal Company, Fall River. Organization certified November 
12, 1903. 1903, c. 437. 

Barlow Manufacturing Company, Holyoke. Organization certified 
February 20, 1900. Pub. Stat., c. 106. 

Bamaby Manufacturing Company, Fall River. Organization certified 
April 22, 1882. Pub. Stat., c. 106. 

Barnard Brothers Company, Worcester. Organization certified De- 
cember 14, 1897. Pub. Stat., c. 106. 

Barnard Company, The, Boston. Organization certified May 12, 1905. 
1903, c. 437. 

Barnard Manufacturing Company, Fall River. Organization certified 
June 30, 1874. 

Barnard Sunmer & Putnam Company, Worcester. Organization cer- 
tified January 29, 1892. Pub. Stat., c. 106. 

Barnes-Hart Company, Boston. Organization certified September 27, 
1906. 1903, c. 437. 

Barnes Pope Electric Company, Boston. Organization certified June 
30, 1908. 1903, c. 437. 

Bamett Drop Forging Company, Easthampton. Organization certified 
January 12, 1906. 1903, c. 437. 

Barney and Berry, Incorporated, Springfield. Organization certified 
November 29, 1904. 1903, c. 437. 

Barney- Vinal Company, The, Boston. Organization certified June 4, 
1908. 1903, c. 437. 

Barre Acetylene Gas Co., The, Barre. Organization certified August 
29, 1904. Rev. Laws, c. 110. 

Barrell Pneumatic Tire Protector Company, Boston. Organization cer- 
tified April 14, 1909. 1903, c. 437. 

Barrett Corporation, The, Maiden. Organization certified December 
14, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 77 

Barrett Drug Co., Peabody. Organization certified November 11, 1909. 
1903, c. 437. 

Barris-Kenyon Company, Pittsfleld. Organization certified February 
26, 1903. 1903, e. 437; 1903, c. 437, J 41. 

Barristers Law Firm, Incorporated, Boston. Organization certified 
September 23, 1904. 1903, c. 437. 

Barron, Thompson & Anderson Company, Boston. Organization certi- 
fied February 20, 1909. 1903, c. 437. 

Barrowsville Bleachery, Norton. Organization certified January 27, 
1905. 1903, c. 437. 

Bart Manufacturing Company, The, Lynn. Organization certified De- 
cember 31, 1908. 1903, c. 437. 

Bartels-Hyde Supply Company, Boston. Organization certified June 
18, 1909. 1903, c. 437. 

Rarthel Blow Lamp Company, Boston. Organization certified De- 
cember 15, 1904. 1903, c. 437. 

Baitlett Box & Lumber Co., Westborough. Organization certified Octo- 
ber 1, 1903. 1903, c. 437. 

Bartlett Company, The, Boston. Organization certified June 12, 1906. 
1903, c. 437. 

Bartlinn Woolen Company, Franklin. Organization certified March 22, 
1907. 1903, c. 437. 

Barton-Child Company, Boston. Organization certified July 6, 1904. 

1903, c. 437. 

Baseball Magazine Company, The, Boston. Organization certified July 
3, 1908. 1903, c. 437. 

Baseball Publishing Co., Boston. Organization certified November 20, 
1909. 1903, c. 437. 

Bass Point Amusement Company, Nahant. Organization certified May 
17, 1906. 1903, c. 437. 

Bass Point Company, Nahant. Organization certified December 29, 

1904. 1903, c. 437. 

Bassett Cranberry Company, Harwich. Organization certified August 
27,1907. 1903, c. 437. 

Bates and Robinson Machine Company, Lowell. Organization certified 
December 5, 1906. 1903, c. 437. 

Bates Brothers Company, Athol. Organization certified Fdbmary 4, 
1898. Pub. Stot, c. 106. 

Bates Piano Company, Worcester. Organization certified November 3, 
1909. 1903, c. 437. 



78 TAX COMMISSIONER'S REPORT. [Jan. 

Bath Grinder Co., Fitchburg. Organization certified July 24, 1906. 
1903, c. 437. 

Battery Wharf Store Company, Boston. Organization certified De- 
cember 22, 1S91. Pub. Stat., c. 106. 

Baush Machine Tool Company, Springfield. Organization ceiliified 
April 4, 1896. Pub. Stat., c. 106; 1891, c. 360. 

Bay State Amusement Company, Boston. Organization certified June 
26, 1901. Pub. Stat., c. 106. 

Bay State Art Company, Boston. Organization certified April 25, 1907. 
1903, c. 437. 

Bay State Auto Company, Boston. Organization certified February 3, 
1906. 1903, c. 437. 

Bay State Belting Company, Boston. Organization certified December 
26, 1884. Pub. Stat., c. 106. 

Bay State Brass Co., Williamsburgh. Organization certified June 5, 
1906. 1903, c. 437. 

Bay State Brick Company, Boston. Organization certified July 2, 1863. 
Reorganized May 12, 1871. 1870, c. 224, i 12. 

Bay State Calendar Company, The, Boston. Organization certified 
February 14, 1907. 1903, c. 437. 

Bay State Caloric Bath Company, Boston. Organization certified April 
12, 1909. 1903, c. 437. 

Bay State Chemical Company, Boston. Organization certified April 
14, 1908. 1903, c. 437. 

Bay State Chocolates Company, The, Boston. Organization certified 
February 5, 1908. 1903, c. 437. 

Bay State Cleaning Company, The, Boston. Organization certified 
August 28, 1905. 1903, c. 437. 

Bay State Coal Company, Worcester. Organization certified June 27, 
1889. Pub. Stat., c. 106. 

Bay State Compressed Air- Vacuum Cleaning Company, Boston. Or- 
ganization certified July 11, 1907. 1903, c. 437. 

Bay State Construction and Supply Company, Boston. Organization 
certified July 29, 1909. 1903, c. 437. 

Bay State Construction Company, Greenfield. Organization certified 
February 21, 1899. Pub. Stat., c. 106. 

Bay State Co-operative Bench Show Association, The, Boston. Or- 
ganization certified June 3, 1903. Rev. Laws, c. 110. 

Bay State Cornice & Skylight Works, Boston. Organization certified 
April 27, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 79 

Bay State Corset Company, Springfield. Organization certified July 

19, 1890. Pub. Stat., c. 106. 

Bay State Cotton Corporation, Boston. Organization certified February 
26, 1909. 1903, c. 437. 

Bay State Cranberry Company of Cape Cod, Whitman. Organization 
certified August 1, 1907. 1903, c. 437. 

Bay State Dental Laboratory Company, Boston. Organization cer- 
tified August 31, 1908. 1903, c. 437. 

Bay State Diamond Company, Boston. Organization certified April 
23, 1907. 1903, c. 437. 

Bay State Distilling Company, SomerviUe. Organization certified May 
28, 1903. Rev. Laws, c. 110. 

Bay State Drug Company, Boston. Organization certified January 23, 
1909. 1903, c. 437. 

Bay State Elevator Company, Springfield. Organization certified May 
12, 1909. 1903, c. 437. 

Bay State Fishing Company, Boston. Organization certified June 5, 
1905. 1903, c. 437. 

Bay State Fruit Company, The, Onset. Organization certified June 25, 
1907. 1903, c. 437. 

Bay State Fuel Co., Cambridge. Organization certified April 25, 1901. 
Pub. Stat., c. 106. 

Bay State Ginseng Company, The, Athol. Organization certified 
October 29, 1908. 1903, c. 437. 

Bay State Granite Company, Boston. Organization certified April 16, 
1907. 1903, c. 437. 

Bay State Hame Company, Boston. Organization certified May 4, 1909. 
1903, c 437. 

Bay State Handle Company, Boston. Organization certified February 

20, 1909. 1903, c. 437. 

Bay State Hard Plaster Company, New Bedford. Organization cer- 
tified March 26, 1908. 1903, c. 437. 

Bay State Hardware Company, Boston. Organization certified Novem- 
ber 11, 1897. Pub. Stat., c. 106. 

Bay State House, Proprietors of the, Worcester. Chartered 1853, 
c341. 1856, c. 175. 

Bay State Improved Box Company, Boston. Organization certified 
September 8, 1897. Pub. Stat., c. 106. 

Bay State Incorporating Company, Boston. Organization certified 
August 14, 1908. 1903, c. 437. 



80 TAX COMMISSIONER'S REPORT. [Jan. 

Bay State Inter-State Transportation Company, Gloucester. Organiza- 
tion certified April 27, 1909. 1903, c. 437. 

Bay State Lamp Company, Danvers. Organization certified September 

16, 1904. 1903, c. 437. 

Bay State Last Company, Boston. Organization certified October 23, 
1907. 1903, c. 437. 

Bay State Leather Company, Boston. Organization certified October 

26, 1909. 1903, c. 437. 

Bay State Live Stock Insurance Company, Boston. Chartered April 
30, 1909. 1909, c. 339. 

Bay State Loan Company, Boston. Organization certified June 9, 
1909. 1903, c. 437. 

Bay State Lumber Company, Boston. Organization certified September 

17, 1906. 1903, c. 437. 

Bay State Metal Company, Boston. Organization certified May 12, 
1906. 1903, c. 437. 

Bay State Metal Wheel Company, Templeton. Organization certified 
August 25, 1898. Pub. Stat., c. 106. 

Bay State Oil Company, Somerville. Organization certified December 
19, 1907. 1903, e. 437. 

Bay State Packing Company, Boston. Organization certified February 
2, 1905. 1903, c. 437. 

Bay State Paper Company, Boston. Organization certified May 26, 
1906. 1903, c. 437. 

Bay State Press, Boston. Organization certified July 1, 1907. 1903, 
c. 437. 

Bay State Realty Co., Boston. Organization certified July 1, 1907. 
1903, c. 437. 

Bay State Rubber Company, Boston. Organization certified February 

27, 1894. Pub. Stat., c. 106. 

Bay State Saw & Machine Company, Boston. Oi^nization certified 
January 10, 1907. 1903, c. 437. 

Bay State Shoe and licather Company, Worcester. Organization cer- 
tified May 8, 1866. 

Bay State Sign Company, Brockton. Organization certified April 9, 
^ 1909. 1903, c. 437. 

Bay State Stationery Company, Boston. Organization certified Feb- 
ruary 28, 1906. 1903, c. 437. 

Bay State Tap and Die Company, Taunton. Organization certified 
January 24, 1901. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 81 

Bay State Thread Works, Springfield. Oi^anization certified Septem- 
ber 27, 1902. Rev. Laws, c. 110. 

Bay State Trust Company, Boston. Chartered 1887, c. 150. 

Bay State Underwear Mfg. Co., Boston. Organization certified Novem- 
ber 5, 1909. 1903, c. 437. 

Bay State Vineyard Company, Boston. Organization certified October 
12, 1908. 1903, c 437. 

Bay State Whip Company, Westfield. Organization certified February 
7, 1888. Pub. Stat., c. 106. 

Bay State Wholesale Company, Boston. Organization certified August 
31, 1903. 1903, c. 437. 

Bay View Cranberry Company, Yarmouth. Organization certified 
January 13, 1898. Pub. Stat., c. 106. 

Beach Soap Company, Lawrence. Organization certified June 28, 1897. 
Pub. Stat., c. 106. 

Beachmont Drug Company, Revere. Organization certified October 30, 
1909. 1903, c. 437. 

Beacon Confectionery Co., Boston. Organization certified June 14, 
1909. 1903, c. 437. 

Beacon Express Company, Salem. Organization certified April 27, 

1905. 1903, c. 437. 

Beacon Falls Rubber Shoe Company of Boston, The, Boston. Organi- 
zation certified June 24, 1904. 1903, c. 437. 

Beacon Investment and Supply Company, The, Boston. Organization 
certified November 27, 1909. 1903, c. 437. 

Beacon Loan Company, Boston. Organization certified December 17, 
1904. 1903, e. 437. 

Beacon Manufacturing Company, New Bedford. Organization cer- 
tified August 17, 1896. Pub. Stat., c. 106. 

Beacon Mining Company, The, Boston. Organization certified May 10, 

1906. 1903, c. 437. 

Beacon Motor Car Company, The, Boston. Organization certified 
March 25, 1909. 1903, c. 437. 

Beacon Park Amusement Company, Webster. Organization certified 
May 4, 1906. 1903, c. 437. 

Beacon Park Boat Co., Webster. Organization certified May 24, 1907. 
1903, c. 437. 

Beacon Supply Company, The, Boston. Organization certified July 22, 

1907. 1903, c. 437. 



82 TAX COMMISSIONER'S REPORT. [Jan. 

Beacon Taxi-Cab Co., Boston. Organization certified May 28, 1909. 
1903, c. 437. 

Beacon Theatre, Inc., Boston. Organization certified April 7, 1909. 

1903. e. 437. 

Beacon Trust Company, Boston. Chartered 1892, c. 396. 

Beaconsfield Pharmacy, Inc., Brookline. Organization certified June 12, 
1909. 1903, c. 437; 1903, c. 437, } 41. 

Bean Shoe Company, Incorporated, Lynn. Organization certified July 
17, 1909. 1903, c. 437. 

Bear Creek Oil Company, Boston. Organization certified February 27, 

1904. 1903, c. 437. 

Bearson and Rittenburg, Inc., Boston, Organization certified May 13, 
1908. 1903, c. 437. 

Beattie Zinc Works Company, Reading. Organization certified Jan- 
uary 12, 1893. Pub. Stat., c. 106. 

Beatty Construction Company, Boston. Organization certified May 
23, 1907. 1903, c. 437. 

Beaudry & Company, Incorporated, Boston. Organization certified De- 
cember 17, 1906. 1903, c. 437. 

Becker's Business College, Worcester. Organization certified August 8, 
1907. 1903, c. 437. 

Bedford Co., Fall River. Organization certified October 20, 1908. 
1903, c. 437. 

Bedford Manufacturing Company, The, Boston. Organization certified 
February 2, 1907. 1903, c. 437. 

Bedford- Willis Company, Boston. Organization certified January 4, 

1905. 1903, c. 437. 

Beebe- Webber Company, The, Holyoke. Organization certified May 8, 

1902. Rev. Laws, c. 110. 

Belcher and Taylor Agricultural Tool Company, Chicopee. Organiza- 
tion certified November 25, 1864. 

Belchertown Co-operative Creamery Association, Belchertown. Organ- 
ization certified December 24, 1889. Pub. Stat., c, 106. 

Belchertown Light Heat & Power Company, Belchertown. Organiza- 
tion certified July 20, 1909. Rev. Laws, c. 110. 

Belisle Printing and Publishing Company, Worcester. Organization 
certified August 31, 1896. Pub. Stat., c. 106. 

Bell Brothers Companv, Salem. Organization certified April 10, 1909. 

1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 83 

Bell Finding Company, Attleborongh. Organization certified October 
28, 1909. 1903, c. 437. 

Bell Hardware Company, Stoneham. Organisation certified April 25, 

1905. 1903, c. 437. 

BeUe Revenue Mining Company, Attleborongh. Organization certified 
Jnne 8, 1908. 1903, e. 437. 

Belle Vue Mills, Clinton. Organization certified June 25, 1902. Rev. 
Laws, c. 110. 

Belle Waist Company, The, Boston. Organization certified January 30, 

1906. 1903, c. 437. 

Bellefontaine Brothers Company, Lowell. Organization certified Octo- 
ber 14, 1907. 1903, c. 437. 

Behnont Amusement Company, Brockton. Organization certified Au- 
gust 5, 1908. 1903, c. 437. 

Belmont Express Company, Qloucester. Organization certified March 
15, 1909. 1903, c. 437. 

Belmont Laundry, Inc., Springfield. Organization certified October 

13, 1908, 1903, c. 437. 

Behnont Pharmacy, Belmont. Organization certified December 9, 1909. 
1903, c. 437. 

Belmont Spring Water Company, The, Boston. Organization cei*tified 
July 21, 1897. Pub. Stat., c. 106. 

Belvidere Woollen Manufacturing Company, Lowell. Chartered 1834, 
c. 133. 

Belyea Furniture Company, The, Fitchburg. Organization certified 
January 13, 1909. 1903, c. 437. 

Bemis and Call Hardware and Tool Company, Springfield. Organiza- 
tion certified June 5, 1855. 

Ben Levy Co., Boston. Organization certified June 29, 1906. 1903, 
c. 437. 

Benedict Specialty Co., Boston. Organization certified February 8, 
1908. 1903, c. 437. 

Benjamin Fox, Incorporated, Boston. Organization certified February 

14, 1908. 1903, c. 437. 

Benjamin Ooldstein, Incorporated, Springfield. Organization certified 
January 16, 1908. 1903, c 437. 

Benjamin Hobart Company, The, Whitman. Organization certified 
July 26, 1904. 1903, c. 437. 

Benj. N. Moore & Sons Company, Boston. Organization certified Octo- 
ber 27, 1906. 1903, c. 437. 



84 TAX COMMISSIONER'S REPORT. [Jaa. 

Bennett-Bourget Company, Lawrence. Organization certified March 28, 
1904. 1903, c. 437; 1903, c. 437, * 41. 

Bennett Bros. Qss Engine Co., Lowell. Organization certified August 
31, 1906. 1903, c 437; 1903, c. 437, $ 4L 

Bennison Company, The, Boston. Organization certified February 26, 
1909. 1903, c. 437. 

Benoit-Petit Company, Lawrence. Organization certified September 20, 
1906. 1903, c. 437. 

Benoit Transmitting Power Co., The, Worcester. Organization certified 
December 22, 1906. 1903, c. 437. 

Benson Furniture Company, The, Boston. Organization certified March 
27, 1906. 1903, c. 437. 

Bent & Bush Company, Boston. Organization certified February 20, 
1908. 1903, c. 437. 

Benz Kid Company, Lynn. Organization certified January 23, 1906. 
1903, c. 437. 

Berenson-Junisky Company, Boston. Organization certified January 
2, 1908. 1903, e. 437. 

Berger Manufacturing Company of Massachusetts, The, Boston. Or- 
ganization certified October 19, 1909. 1903, c. 437. 

Berkeley Farms, Boston. Organization certified October 28, 1907. 
1903, c. 437. 

Berkshire Auto-Car Company, Pittsfield. Organization certified Sep- 
tember 28, 1909. 1903, c. 437. 

Berkshire Baking Company, Great Barrington. Organization certified 
August 26, 1908. 1903, c. 437. 

Berkshire Bldck Company, Great Barrington. Chartered 1901, c 107. 

Berkshire Canning Company, Lee. Organization certified May 20, 1905. 
1903, c. 437. 

Berkshire Cotton Manufacturing Company, Adams. Organization cer- 
tified August 29, 1889. Pub. Stat., c. 106. 

Berkshire Creamery Co-operative Association, Sandisfield. Organiza- 
tion certified December 3, 1886. Pub. Stat., c. 106. 

Berkshire Cycle & Automobile Company, North Adams. Organization 
certified March 26, 1906. 1903, c. 437. 

Berkshire Electric Company, Pittsfield. Organization certified October 
22, 1907. 1903, c. 437. 

Berkshire Glass Sand Company, The, Cheshire. Organization certified 
November 15, 1879. 1870, c. 224. 



1910.] PUBLIC DOCUMENT — No. 16. 85 

Berkshire Hills Co-operative Creamery Association, Monterey. Organ- 
ization certified March 1, 1887. Pub. Stat., c. 106. 

Berkshire Hills Paper Company, Adams. Organization certified Novem- 
ber 19, 1903. 1903, c. 437. 

Berkshire Hosiery Company, North Adams. Organization certified Sep- 
tember 2, 1909. 1903, c. 437. 

Berkshire Loan and Trost Company, Pittsfield. Chartered 1895, c. 105. 

Berkshire Lodge, Incorporated, Cheshire. Organization certified Janu- 
ary 21, 1909. 1903, c. 437. 

Berkshire Machine Company, Pittsfield. Organization certified June 24, 
1909. 1903, c. 437. 

Berkshire Manufacturing Company, Boston. Organization certified 
April 23, 1908. 1903, c. 437. 

Berkshire Manufacturing Company of Pittsfield, Pittsfield. Organiza- 
tion certified January 4, 1881. 1870, c. 224; 1891, c. 360. 

Berkshire Mill Supply Company, Pittsfield. Organization certified 
January 10, 1899. Pub. Stat., c. 106. 

Berkshire Mineral Company, Springfield. Organization certified June 
3, 1909. 1903, c. 437. 

Berkshire Paper Company, North Adams. Organization certified April 
1, 1902. Rev. Laws, c. 110. 

Berkshire Railroad Company. Organized July 1, 1905. 1905, c. 207. 

Berkshire Schools Co., Mt. Washington. Organization certified March 
31, 1909. 1903, c 437. 

Berkshire Spa Company, The, Pittsfield. Organization certified July 
26, 1907. 1903, c. 437. 

Berkshire Street Railway Company. Organization certified June 11, 
190L Pub. Stat., c, 113. 

Berkshire Water Company, Lee. Chartered 1880, c. 127. 1881, c. 81. 

Berkshire White Lime Company, Great Barrington. Organization cer- 
tified April 25, 1907. 1903, c. 437. 

Berlin Cement Company, The, Boston. Organization certified July 16, 
1908. 1903, c. 437; 1903, c. 437, 4 41. 

Bernard Billings Company, Newton. Organization certified March 26, 
1907. 1903, c. 437. 

Berry Dodge Company, Newburyport. Organization certified May 3, 
1906. 1903, c. 437. 

Berry-Naylor Company, The, Springfield. Organization certified July 
19, 1906. 1903, c. 437; 1903, c. 437, 5 41. 



86 TAX COMMISSIONER'S REPORT. [Jan. 

Berry Putnam Qraiii Company, The, North Andover. Organization 
certified March 8, 1907. 1903, c. 437. 

Bertelsen & Petersen Engineering Company, Boston. Organization cer- 
tified May 23, 1906. 1903, c. 437. 

Berwick Cake Company, Boston. Organization certified November 1, 
1905. 1903, c. 437; 1903, c. 437, i 41. 

Besse-Baker Company, Brockton. Organization certified June 4, 1903. 
Rev. Laws, c. 110. 

Besse-Bryant Company, Worcester. Organization certified June 4, 1903. 
Rev. Laws, c. 110. 

Besse-Carpenter Company, Springfield. Organization certified June 4, 
1903. Rev. Laws, c. 110. 

Besse-Mills Company, Holyoke. Organization certified June 4, 1903. 
Rev. Laws, c. 110. 

Besse, Osbom & Odell, Incorporated, Boston. Organization certified 
December 13, 1905. 1903, c. 437. 

Besse-Rolfe Company, Lynn. Organization certified June 4, 1903. 
Rev. Laws, c. 110. 

Besse, Russell Company, Fall River. Organization certified May 19, 
1900. Pub. Stat, c. 106; Rev. Laws, c. 109, i 9. 

Best Baking Company, Boston. Organization certified August 18, 1899. 
Pub. Stat, c. 106. 

Bestosking Packing and Supply Company, Boston. Organization certi- 
fied April 23, 1901. Pub. Stat, c. 106. 

Bestyet Stropper Company, The, Boston. Organization certified De- 
cember 16, 1908. 1903, c. 437. 

Bettinson-Harris Laundry Co., Maiden. Organization certified October 
21, 1907. 1903, c. 437. 

Betty's Neck Company, The, Boston. Organization certified September 
25, 1908, 1903, c. 437. 

Beverly Building Association, The, Beverly. Organization certified July 
16, 1889. Pub. Stat., c. 106. 

Beverly Chemical and Supply Company, Beverly. Organization certi- 
fied September 15, 1904. 1903, c. 437. 

Beverly Co-operative Association, Beverly. Organization certified 
March 5, 1879. 1870, c. 224. 

Beverly Gas and Electric Company, Beverly. Organization certified 
June 15, 1859. 1891, c. 360. 

Beverly Lock-Nut and Lock-Bolt Company, Beverly. Organization cer- 
tified August 18, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 87 

Beverly Printing Company, Beverly. Organization certified March 10, 

1904. 1903, c. 437; 1903, c. 437, i 41. 

Bi-Motor Equipment Co., Boston. Organization certified July 16, 1909. 
1903, c 437. 

Bianco Brothers Company, Boston. Organization certified October 5, 
1909. 1903, c. 437. 

Bifkford and Washburn, Incorporated, Qreenfield. Organization certi- 
fied March 15, 1909. 1903, c. 437. 

Bicknell and Fuller Paper Box Company, Boston. Organization certi- 
fied April 29, 1904. 1903, c. 437. 

Bicknell Bros., Incorporated, Lawrence. Organization certified Janu- 
ary 11, 1907. 1903, c. 437. 

Biddle and Smart Company, The, Amesbury. Organization certified 
October 29, 1895. Pub. Stat., c. 106. 

Biddle Baking Co., Newburyport. Organization certified January 18, 
1909. 1903, c. 437. 

Bieringer Brothers Company, Boston. Organization certified May 15, 

1905. 1903, c. 437. 

Big Bargain Clothing Co., Boston. Organization certified September 
28, 1906. 1903, c. 437. 

Bigelow and Dowse Company, Boston. Organization certified January 
11, 1894. Pub. Stat., c. 106. 

Bigelow Carpet Company, Boston. Organization certified December 15, 
1899. Pub. Stat., c. 106. 

Bill Book Bank Company, Boston. Organization certified October 19, 

1908. 1903, c. 437. 

Bireham Bend Power Company, Springfield. Organization certified 
June 5, 1900. Pub. Stat., c. 106. 

Birnie Paper Company, Springfield. Organization certified August 20, 
1901. Pub. Stat., c 106. 

Bishop & Babcock Company of Massachusetts, The, Boston. Organiza- 
tion certified November 1, 1909. 1903, c. 437. 

Bishop Bros. Quarry Co., Quincy. Organization certified March 10, 

1909. 1903, c. 437. 

Bishop Company, The, North Attleborough. Organization certified 
June 22, 1908. 1903, c. 437. 

Bishop Publishing Company, The, Boston. Organization certified July 
31,1906. 1903, c. 437. 

Bixby- Webber Co., Groton. Organization certified July 25, 1907. 1903, 
c. 437. 



88 . TAX COMMISSIONER'S REPORT. [Jan. 

Black Island Qranite Associates, The, Cambridge. Organization certi- 
fied December 17, 1903. 1903, c. 437. 

Blacker and Shepard Company, Boston. Organization certified January 
1, 1902. Rev. Laws, c. 110. 

Blackmer Cut Glass Company, New Bedford. Organization certified 
June 1, 1908. 1903, c. 437. 

Blackmer Express Company, Revere. Organization certified April 22, 
1908. 1903, c. 437. 

Blackstone Electric Light Company, The, Blackstone. Organization 
certified January 1, 1896. Pub. Stat., c. 106. 

Blackstone Lumber Company, Boston. Organization certified April 24, 
1908. 1903, c. 437. 

Blackstone Valley Publishing Company, Millbury. Organization certi- 
fied December 13, 1906. 1903, c. 437. 

Blair-Forth Manufacturing Company, Boston. Organization certified 
April 13, 1908. 1903, c. 437. 

Blair Light Company, Northborough. 0]^;anization certified May 3, 
1905. 1903, c. 437. 

Blaisdell & Snyder, Inc., New Bedford. Organizaticm certified August 
30, 1909. 1903, c. 437, 

Blaisdell-Mitchell Co., Brockton. Organization certified August 10, 
1908. 1903, c. 437. 

Blake Allen Company, Boston. Organization certified August 11, 1904. 
1903, c. 437. 

Blake-Curtis Company, Haverhill. Organization certified March 20, 
1903. Rev. Laws, c. 110. 

Blake Manufacturing Company, Springfield. Organization certified 
February 10, 1892. Pub. Stat., c. 106. 

Blake Pump & Condenser Co., Fitchburg. Organization certified May 
10, 1907. 1903, c. 437. 

Blake, Scott & Lee Company, Boston. Organization certified Septem- 
ber 16, 1904. 1903, c. 437. 

Blake Signal & Manufacturing Company, Boston. Organization certi- 
fied April 12, 1904. 1903, c. 437. 

Blanchard & Company, Incorporated, Boston. Organization certified 
February 25, 1902. Rev. Laws, c. 110. 

Blanchard & Company, Incorporated, Boston. Organization certified 
June 20, 1906. 1903, c. 437. 

Blanchard Brothers Granite Company, Uxbridge. Organization certi- 
fied January 16, 1897. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 89 

Blanehard Lumber Company, Boston. Organization certified April 3, 

1905. 1903, c. 437. 

Blanehard Machine Company, The, Boston. Organization certified 
May 13, 1899. Pub. Stat., c. 106. 

Blanehard Printing Company, Boston. Organization certified October 
11, 1906. 1903, c. 437. 

Blanehard Watson Company, Leominster. Organization certified No- 
vember 5, 1908. 1903, c. 437. 

Bbmdford Quarries Company, Boston. Organization certified June 5, 

1906. 1903, c. 437. 

Blaney, Campbell Company, Inc., Boston. Organization certified 
March 25, 1908. 1903, c. 437. 

Blanking Machine Company, Hyde Park. Organization certified Feb- 
ruary 5, 1908. 1903, c. 437. 

Blatchford Lt. & Pr. Company, Boston. Organization certified June 
23, 1908. 1903, c. 437. 

Bleak House Association, Dennis. Organization certified November 1, 
1888. Pub. Stat, c. 106. 

Bleiler Contracting Company, Boston. Organization certified July 7, 
1908. 1903, c. 437. 

Bliss & Perry Co., Newburyport. Organization certified March 6, 1907. 
1903, c. 437; 1903, c. 437, * 41. 

Bliss Manufacturing Company, Egremont. Organization certified Sep- 
tember 4, 1902. Rev. Laws, c. 110. 

• 

Block Plant Electric Light Company, The, Boston. Organization certi- 
fied October 10, 1895. Pub. Stat., c. 106. 

Bloodine Corporation, The, Maiden. Organization certified July 17, 

1907. 1903, c. 437. 

Blue Hill Electric Company, The, Canton. Organization certified Au- 
gust 30, 1889. Pub. Stat., c. 106. 

Blue Hill Museum Company, Boston. Organization certified February 
21, 1908. 1903, c. 437. 

Blue E[ill Quarry Company, Quincy. Organization certified June 25, 

1908. 1903, c. 437. 

Blue Hill Street Railway Company, The. Organization certified July 
21, 1899. Pub. Stat., c. 113. 

Blue Ribbon Laundry Company, Leominster. Organization certified 
August 15, 1907. 1903, c. 437. 

Boat Meadow Cranberry Company, Orleans. Organization certified 
February 28, 1908. 1903, c. 437. 



90 TAX COMMISSIONER'S REPORT. [Jan. 

Bolton Telephone Company, The, Bolton. Oi^anization certified Janu- 
ary 8, 1906. Rev. Laws, c. 110. 

Bon March6 Dry Goods Company, The, Lowell. Organization certified 
February 24, 1897. Pub. Stat, c. 106. 

Bon-Ton Millinery Co., The, Fall River. Organization certified May 

14, 1903. Rev. Laws, c. 110. 

Bond and Bond Company, Boston. Organization certified October 29, 

1902. Rev. Laws, c. 110. 

Bond and Share Corporation, Boston. Organization certified January 
1, 1907. 1903, c. 437. 

Bonelli-Adams Co., Boston. Organization certified March 2, 1908. 

1903. c. 437. 

Bong Binder Company, Boston. Organization certified December 31, 
19U8. 1903, c. 437. 

Bonn and Company, Incorporated, Boston. Organization certified Au- 
gust 31, 1903. 1903, c. 437. 

Booker Custom Laundry, Incorporated, The, Boston. Organization 
certified April 1, 1905. 1903, c. 437. 

Boot and Shoe Recorder Publishing Company, Boston. Organization 
certified May 10, 1906. 1903, c. 437. 

Booth Fisheries Company, Boston. Organization certified June 14, 
1909. 1903, c. 437. 

Boothby Hospital, The, Boston. Organization certified January 15, 

1907. 1903, c. 437. 

Boott Mills, Lowell. Organization certified February 17, 1905. 1903, 
c. 437. 

Bordeaux Canning Company, Boston. Organization certified September 

15, 1904. 1903, c. 437. 

Borden & Remington Co., Fall River. Organization certified June 3, 

1904. 1903, c. 437. 

Borden, Guiney and Kendall Company, Fall River. Organization cer- 
tified April 11, 1901. Pub. Stat., c. 106. 

Border City Manufacturing Company, Fall River. Organization certi- 
fied February 28, 1880. 1870, c. 224. 

Boris Soap Company, Boston. Organization certified January 11, 1907. 
1903, c. 437. 

Boss Dry Goods Company, Worcester. Organization certified June 1, 

1908. 1903, c. 437. 

Boston Acetylene Generator Company, Boston. Organization certified 
May 16, 1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 91 

Boston Advocate Companyy Boston. Organization certified July 28, 
1905. 1903, c. 437. 

Boston Amusement Co., Boston. Organization certified May 23, 1908. 
1903, c 437. 

Boston and Albany Railroad Company, Boston. Chartered 1867, c. 270. 
1869, c. 461. 

Boston and Canada Wheatland Company, Boston. Organization cer- 
tified December 28, 1908. 1903, c. 437. 

Boston and Chelsea Railroad Company, Boston. Chartered 1854, c. 445. 

Boston and Cuba Steamship Company, Boston. Organization certified 
April 22, 1908. 1903, c. 437. 

Boston and Gloucester Construction Company, Boston. Organization 
certified April 22, 1908. 1903, c. 437. 

Boston and Gloucester Steamboat Company, The, Boston. Organization 
certified April 2, 1883. Pub. Stat., c. 106. 

Boston and Haverhill Despatch Company, The, Haverhill. Organiza- 
tion certified June 30, 1902. Rev. Laws, c. 110. 

Boston and Lowell Railroad Corporation, Boston. Chartered 1830, 
c 4. 1881, c. 98. 

Boston and Maine Railroad, Boston. Chartered 1833, c. 109. 1837, 
c 113; 1839, c. 82; 1841, c. 56; 1843, c. 90. 

Boston and Northern Street Railway Company. Chartered 1859, c. 202. 
1891, c. 360. 

Boston and Ophir Gold Mining Company, Boston. Organization certi- 
fied March 9, 1904. 1903, c. 437. 

Boston and Philadelphia Steamship Company. Chartered 1902, c. 343. 
Rev. Laws, c. 109, $ 9. 

Boston and Providence Railroad Corporation, Boston. Chartered 1831, 
c. 56. 

Boston and Revere Electric Street Railway Company, Revere. Organ- 
ization certified May 16, 1888. 1889, c. 363. 

Boston and Roxbury Mill Corporation, The, Boston. Chartered 1814, 
c. 39. 

Boston and St. John Tripolite Company, Boston. Organization certi- 
fied March 29, 1906. 1903, c. 437. 

Boston and Suburban Laundry Company, Cambridge. Organization 
certified January 2, 1908. 1903, c. 437. 

Boston and Worcester Street Railway Company. Organization certified 
November 15, 1901. Pub. Stat., c. 113. 



92 TAX COMMISSIONER'S REPORT. [Jaiu 

Boston Arena Company, Boston. Organization certified September 10, 
1909. 1903, c. 437. 

Boston Art Metal Company, Boston. Organization certified April 17, 

1906. 1903, c. 437; 1903, c. 437, J 41. 

Boston Art Silver Plate Company, Boston. Organization certified Feb- 
ruary 28, 1906. 1903, c. 437. 

Boston Asphalt Company, Boston. Organization certified July 30, 1895. 
Pub. Stat., c. 106. 

Boston Auto Gage Co., Boston. Organization certified June 13, 1906. 
1903, c. 437. 

Boston Auto Light Company, Boston. Organization certified June 27, 

1907. 1903, c. 437. 

Boston Auto Livery Co., Boston. Organization certified May 7, 1906. 
1903, c. 437. 

Boston Automobile Dealers Association Incorporated, Boston. Organ- 
ization certified May 28, 1906. 1903, c. 437. 

Boston Automobile Garage Company, Boston. Organization certified 
August 27, 1908. 1903, c. 437. 

Boston Badge Companv, Boston. Organization certified November 5, 

1908. 1903, c. 437. 

Boston Baking Powder Company, Lowell. Organization certified Sep- 
tember 24, 1906. 1903, c. 437. 

Boston Bedding Supply Company, Natick. Organization certified May 
13, 1907. 1903, c, 437. 

Boston Beef Company, Boston. Organization certified June 19, 1905. 
1903, c. 437. 

Boston Beer Company, Boston. Chartered 1828. 1827, c. 32. 

Boston Belting Company, Boston. Chartered 1845, c. 177. 1847, c. 96. 

Boston Billiard and Bowling Company, Boston. Organization cer- 
tified August 5, 1908.. 1903, c. 437. 

Boston Blower Company, The, Boston. Organization certified June 
1, 1880. 1870, c. 224. 

Boston Bolt and Iron Co., Boston. Organization certified December 10, 

1909. 1903, c. 437; 1903, c. 437, } 41. 

Boston Bolt Company, Boston. Organization certified October 2, 1906. 
1903, c. 437. 

Boston Book-binding Company, Boston. Organization certified Decern* 
ber 20, 1898. Pub. Stat., c. 106. 

Boston Book Company, The, Boston. Organization certified June 3, 
1889. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 93 

Boston Branch ( Incorporated ), Sherbom. Organization certified July 
17, 1907. 1903, c. 437. 

Boston Brass Andiron Company, Boston. Organization certified No- 
vember 14, 1906. 1903, c. 437. 

Boston Braang Company, Boston. Organization certified February 28, 
1907. 1903, c. 437. 

Boston Brick Company, Boston. Organization certified April 15, 1903. 
Rev. Laws, c 110. 

Boston Brokerage Company, Boston. Organization certified January 
26, 1909. 1903, c. 437. 

Boston BuOding and Constructing Company, Boston. Organization 
certified May 2, 1905. 1903, c. 437. 

Boston Building Wrecking Company, Boston. Organization certified 
May 15, 1906. 1903, c. 437. 

Boston Camera Exchange, (Inc.); Boston. Organization certified 
March 19, 1909. 1903, c. 437. 

Boston, Cape Cod and New York Canal Company. Chartered 1899, 
e. 448. 

Boston Car Wheel Company, Boston. Organization certified August 3, 

1904. 1903, c. 437. 

Boston Carriage and Baggage Transfer Company, Boston. Organiza- 
tion certified September 1, 1908. 1903, c. 437. 

Boston Clinic, Inc., Boston. Organization certified July 3, 1907. 1903, 
c. 437; 1903, c. 437, 5 41. 

Boston Clock Company, Boston. Organization certified July 14, 1909. 
1903, c. 437. 

Boston Coal Company, Boston. Organization certified January 22, 
1894, Pub. Stat., c. 106. 

Boston Coal Transfer Co., Boston. Organization certified September 1, 

1905. 1903, c. 437. 

Boston Coffee Company, Boston. Organization certified December 1, 
1903. 1903, c. 437. 

Boston Coin Machines Company, Boston. Organization certified Octo- 
ber 25, 1904. 1903, c. 437. 

Boston Coked Peat Company, Boston. Organization certified October 
31,1906. 1903, c. 437. 

Boston Cold Storage Company, Boston. Organization certified Decem- 
ber 10, 1907. 1903, c. 437. 

Boston Collapsible Couch Company, Boston. Organization certified 
September 30, 1909. 1903, c. 437. 



94 TAX COMMISSIONER'S REPORT. [Jan. 

Boston Company^ The, Maiden. Oi^anization certified April 3, 1906. 
1903, c. 437. 

Boston Concrete Machine Company, Boston. Organization certified 
September 26, 1908. 1903, c. 437. 

Boston Confectionery Company, Cambridge. Organization certified 
May 18, 1908. 1903, c. 437. 

Boston Consolidated Gas Company, Boston. Chartered 1903, c. 417. 
Organization certified December 11, 1903. Rev. Laws, c. 110. 

Boston Co-operative Building Company, Boston. Chartered 1871, 
c. 324. 1872, c. 184. 

Boston Co-operative Flower Growers Association, The, Boston. Organ- 
ization certified November 22, 1892. Pub. Stat., c. 106. 

Boston Co-operative Flower Market, Boston. Organization certified 
June 20, 1904. 1903, c. 437. 

Boston Co-operative Milk Producers' Company, The, Boston. Organ- 
ization certified July 19, 1904. 1903, c. 437. 

Boston Copper Works Company, Boston. Organization certified March 

21, 1906. 1903, c. 437; 1903, c. 437, S 41. 

Boston Cordage Company, Boston. Organization certified July 13, 
1880. 1870, c. 224. 

Boston Cornice and Skylight Company, Boston. Organization certified 
March 29, 1904. 1903, c. 437. 

Boston Counter Company, Boston. Organization certified September 
24, 1890. Pub. Stat, c. 106. 

Boston Credit Company, Brockton. Organization certified January 1, 
1901. Pub. Stat., c. 106. 

Boston Curtain Mnfg. Co., Boston. Organization certified January 30, 
1909. 1903, c. 437. 

Boston Cycle and Sundry Co., Boston. Organization certified January 
5, 1901. Pub. Stat., c. 106. 

Boston Decorative Plant Company, Boston. Organization certified 
May 14, 1906. 1903, c. 437. 

Boston Dental Mfg. Co., Boston. Organization certified August 30, 
1906. 1903, c. 437. 

Boston Department Store Company, The, Boston. Organization certi- 
fied June 24, 1909. 1903, c. 437. 

Boston Dress Stay Company, Boston. Organization certified September 

22, 1909. 1903, c. 437. 

Boston Druggists' Supply Company, Boston. Organization certified 
October 2, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 95 

Boston Dry and Wet Wash Company, Boston. Organization certified 
August 23, 1909. 1903, c. 437. 

Boston Dry GU)ods Company, Boston. Organization certified December 
18, 1898. Pub. Stat., c. 106. 

Boston Duck Company, Pabner and Belchertown. Chartered 1845, c. 47. 

Boston Electric Company, Boston. Organization certified July 31, 
1879. 1870, c. 224. 

Boston Electric Garage Co., Boston. Organization certified June 1, 
1909. 1903, c. 437. 

Boston Electric Light Company, Boston. Organization certified Febru- 
ary 14, 1888. Pub. Stat., c. 106. 

Boston Electric Protective Association, Boston. Organization certified 
April 29, 1881. 1870, c. 224. 

Boston Electrotype Company, Boston. Organization certified July 17, 
1905. 1903, c. 437. 

Boston Elevated Railway Company, Boston. Chartered 1894, c. 548. 

Boston Envelope Company, Boston. Organization certified March 7, 

1905. 1903, c. 437. 

Boston Excursion Steamship Company, Boston. Organization certified 
October 13, 1894. Pub. Stat., c. 106. 

Boston Exploration Company, Boston. Organization certified June 8, 

1906. 1903, c. 437. 

Boston Express Exchange (Incorporated), Boston. Organization certi- 
fied August 13, 1906. 1903, c. 437. 

Boston Eye Infirmary, Boston. Organization certified December 24, 

1907. 1903, c. 437. 

Boston Feather Duster Company, Boston. Organization certified March 
23, 1898. Pub. Stat., c. 106. 

Boston Filter Company, Chelsea. Organization certified August 3, 

1908. 1903, c. 437. 

Boston Fire Adjustment Company, The, Boston. Organization certified 
September 28, 1908. 1903, c. 437. 

Boston Fire Patrol Company, Boston. Organization certified Septem- 
ber 23, 1907. 1903, c. 437. 

Boston Floor Company, Limited, Boston. Organization certified No- 
vember 9, 1909. 1903, c. 437. 

Boston Flower Exchange, Inc., Boston. Organization certified Novem- 
ber 9, 1909. 1903, c. 437. 

Boston Forge Company, Boston. Organization certified March 28, 1867. 



96 TAX COMMISSIONER'S REPORT. [Jan. 

Boston Fresh Tripe Company, Boston. Organization certified July 3, 
1888. Pub. Stat., c. 106. 

Boston Furnace Company, Boston. Organization certified May 9, 1889. 
Pub. Stat., c. 106. 

Boston Garbage Can Company, Boston. Organization certified June 14, 
1905. 1903, c. 437. 

Boston Gas Producer and Engine Company, Cambridge. Organization 
certified August 17, 1908. 1903, c. 437. 

Boston Gazette Company, Boston. Organization certified October 5, 
1909. 1903, c. 437. 

Boston Glue Company, Boston. Organization certified August 8, 1904. 
1903, c. 437. 

Boston Qore and Web Manufacturing Company, Chelsea. Organiza- 
tion certified November 16, 1893. Pub. Stat., c. 106. 

Boston Gun Club, Boston. Organization certified May 4, 1905. 1903, 
c. 437. 

Boston Hardware Specialty Co., Boston. Organization certified Feb- 
ruary 18, 1909. 1903, c. 437. 

Boston Hat & Bonnet Frame Company, Boston. Organization certified 
May 26, 1904. 1903, c. 437. 

Boston Herald Company, The, Boston. Organization certified April 30, 
1888. Pub. Stat., c. 106. 

Boston Hide and Skin Association , Boston. Organization certified 
March 9, 1899. Pub. Stat., c. 106. 

Boston Holding Company, Boston. Organization certified August 9, 
1905. 1903, c. 437. 

Boston Hosiery Company, Boston. Organization certified February 
24, 1908. 1903, c. 437. 

Boston Ice Company, The, Boston. Organization certified April 13, 
1893. Pub. Stat., c. 106. 

Boston Ice Cream Company, Boston. Organization certified October 8, 
1903. 1903, c. 437; 1903, c. 437, 5 41. 

Boston Improvement Co., The, Boston. Organization certified May 6, 
1908. 1903, c. 437. 

Boston Incandescent Lamp Company, Danvers. Organization certified 
January 11, 1905. 1903, c. 437. 

Boston Incandescent Light Supply Company, Boston. Organization 
certified August 26, 1907. 1903, c. 437. 

Boston Independent Telephone Company, Boston. Organization certi- 
fied May 25, 1906. Rev. Laws, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16. 97 

Boston Independent Telephone Securities Company, The, Boston. Or- 
ganization certified May 16, 1906. 1903, c. 437. 

Boston Information Service, Inc., Boston. Organization certified Au- 
gust 10, 1906. 1903, c. 437. 

Boston Insulated Wire & Cable Co., Boston. Organization certified 
Maitsh 11, 1905. 1903, c. 437 ; 1903, c. 437, J 41. 

Boston Insurance Company, Boston. Organized December 23, 1873, 
under 1872, c. 375. 1891, c 360. 

Boston Journal of Commerce Publishing Company, Boston. Organiza- 
tion certified September 26, 1872. 

Boston Lacing Hook Company, The, Boston. Organization certified 
November 2, 1901. Pub. Stat., c. 106. 

Boston Limited Partnership Company, Boston. Chartered 1885, c. 208. 
1904, c. 400. 

Boston Lithuanian Co-operative Association, Boston. Organization cer- 
tified July 8, 1907. 1903, c. 437. 

Boston live Poultry Co., Boston. Organization certified August 17, 
1909. 1903, c. 437. 

Boston Loan Company, Boston. Organization certified August 15, 
1903. 1903, c. 437. 

Boston Machine Knife Company, Boston. Organization certified Sep- 
tember 10, 1908. 1903, c. 437. 

Boston Machine Works Company, Boston. Organization certified Feb- 
ruary 14, 1906. 1903, c 437. 

Boston Malt Company, The, Boston. Organization certified August 28, 
1907. 1903, c. 437. 

Boston Manufacturing Company, Boston. Chartered February 23, 
1813. 

Boston Manufacturing Company, 1901, The, Waltham. Organization 
certified December 30, 1901. Pub. Stat., c. 106. 

Boston Market Reporter Publishing Company, Boston. Organization 
certified August 2, 1909. 1903, c. 437. 

Boston Mat Leather Finishing Company, Boston. Organization certi- 
fied August 30, 1909. 1903, c. 437. 

Boston Mechanics Exposition, (Incorporated), Boston. Organization 
certified October 28, 1909. 

Boston Mining and Stock Exchange, Boston. Organization certified 
October 16, 1886. Pub. Stat., c. 106. 

Boston Mirror Company, Boston. Organization certified June 23, 1902. 
Rev. Laws, c. 110. 



98 TAX COMMISSIONER'S REPORT. [Jan. 

Boston Multiplex Telegraph Company, Boston. Organization certified 
February 1, 1884. Pub. Stat, c. 106. 

Boston, Nahant and Pines Steamboat Company, Boston. Organization 
certified March 28, 1907. 1903, c. 437. 

Boston National League Baseball Company, Boston. Organization cer- 
tified November 26, 1906. 1903, c. 437. 

Boston National Steel Plate Engraving Company, Boston. Organiza- 
tion certified March 3, 1908. 1903, c. 437. 

Boston News Bureau Company, Boston. Organization certified Janu- 
ary 22, 1909. 1903, c. 437. 

Boston Nickel Plating Company, Boston. Organization certified April 
6, 1909. 1903, c. 437. 

Boston Note Brokerage Company, Boston. Organization certified De- 
cember 29, 1903. 1903, c. 437. 

Boston Oil and Gasolene Company, Boston. Organization certified 
June 1, 1905. 1903, c 437. 

Boston Opera Company, Boston. Organization certified April 10, 
1908. 1903, c. 437. 

Boston Optical Company, Boston. Organization certified March 14, 

1902. Rev. Laws, c. 110; c. 109, $ 9. 

Boston Oregon Mast Company^ Boston. Organization certified Decem- 
ber 19, 1893. Pub. Stat., c. 106. 

Boston Packing and Provision Company, Boston. Organization certi- 
fied July 9, 1906. Pub. Stat., cc. 106 and 107. 

Boston Paint Company, Boston. Organization certified May 4, 1906. 

1903, c. 437. 

Boston Parcel Delivery Company, Boston. Organization certified May 
5, 1887. Pub. Stat., c. 106. 

Boston Photogravure Company, The, Boston. Organization certified 
December 7, 1908. 1903, c. 437. 

Boston Pier, or the Long Wharf, Proprietors of, Boston. Chartered 
1772. 1871, c. 136. 

Boston Plastic Art Company, Boston. Organization certified February 
2, 1909. 1903, c. 437. 

Boston Plate and Window Glass Company, Boston. Organization certi- 
fied January 11, 1893. Pub. Stat., c. 106. 

Boston Pneumatic Transit Company, Boston. Organization certified 
July 3, 1896. Pub. Stat., c. 106. 

Boston Police Register Company, Boston. Organization certified No- 
vember 26, 1907. 1903, c. 437. 



1910.] . PUBLIC DOCUMENT — No. 16. 99 

Boston Press, Inc., The, Boston. Organization certified March 11, 1907. 
1903, c 437. 

Boston Printing Company, Boston. Organization certified September 
4, 1896. Pub. Stat., c. 106. 

Boston Printing Press & Machinery Co., Boston. Organization certified 
December 2, 1905. 1903, c. 437. 

Boston Produce Company, Boston. Organization certified November 4, 
1909. 1903, c. 437. 

Boston, Providence and Fall River Express Company, Boston. Organ- 
ization certified December 31, 1906. 1903, c. 437. 

Boston Railroad Holding Company, Boston. Chartered June 18, 1909. 
1909, c 519. Organization certified June 30, 1909. 1903, c. 437. 

Boston Railway News and Restaurant Company, The, Boston. Organ- 
ization certified July 27, 1909. 1903, c. 437. 

Boston Real Estate Association of Boston, Boston. Chartered 1888, 
c. 125. 

Boston Regalia Company, The, Boston. Oi^anization certified July 9, 
1890. Pub. Stat., c. 106. 

Boston, Revere Beach and Lynn Railroad Company, Boston. Organ- 
ization certified May 23, 1874. 1872, c. 53. 

Boston Rubber Company, Boston. Organization certified August 29, 
1878. 1870, c. 224. 

Boston Rubber Shoe Company, Maiden. Chartered 1853, c. 277. 1855, 
c 367. 

Boston Safe Deposit and Trust Company, Boston. Chartered 1867, 
c. 151. 1874, c. 373; 1875, c. 123. 

Boston Safety Razor Company, Boston. Organization certified Feb- 
ruary 10, 1908. 1903, c. 437. 

Boston Sanitary Disposal Company, Boston. Organization certified 
January 13, 1909. 1903, c. 437. 

Boston Sanitary Wagon Company, Boston. Organization certified De- 
cember 18, 1908. 1903, c. 437. 

Boston Saw and Tool Company, Boston. Organization certified Decem- 
ber 16, 1907. 1903, c. 437. 

Boston Sculpture Company, Melrose. Organization certified April 28, 
1908. 1903, c. 437. 

Boston Sheepskin Company, Boston. Organization certified May 6, 
1901. Pub. Stat., c. 106. 

Boston Sight Seeing Auto Company, Boston. Organization certified 
February 6, 1909. 1903, c. 437. 



100 TAX COMMISSIONER'S REPORT, [Jan. 

Boston Specialty Co., Boston. Organization certified February 5, 1909. 
1903, c. 437. 

Boston Specialty Stores Company, Concord. Organization certified 
February 10, 1904. 1903, c. 437. 

Boston Steamship Company. Chartered 1902, c. 344. 

Boston Stitching and Plaiting Co., Boston. Organization certified Sep- 
tember 13, 1898. Pub. Stat., c. 106. 

Boston Storage Warehouse Company, The, Boston. Organization certi- 
fied April 15, 1881. 1870, c. 224. 

Boston Straw Board Company, Boston. Organization certified Novem- 
ber 29, 1897. Pub. Stat., c. 106. 

Boston Suburban Book Co., Boston. Organization certified May 11, 
1905. 1903, c. 437. 

Boston Tavern, Inc., Boston. Organization certified November 23, 

1908. 1903, c. 437. 

Boston Taxicab Company, Boston. Organization certified December 

23, 1907. 1903, c. 437. 

Boston Telegraph Institute, Inc., Boston. Organization certified No- 
vember 8, 1909. 1903, c. 437. 

Boston Terminal Company, The, Boston. Chartered 1896, c. 516. 

Boston Terminal Refrigerating Company, Boston. Organization certi- 
fied January 15, 1909. 1903, c. 437. 

Boston Terrier Record Company, Boston. Organization certified March 
2, 1909. 1903, c. 437. 

Boston Theatre, The Proprietors of the, Boston. Chartered 1858, c. 79. 

Boston Thread and Twine Company, Boston. Organization certified 
November 23, 1882. Pub. Stat., c. 106. 

Boston Ticket Printing Company, Boston. Organization certified April 

24, 1908. 1903, c. 437. 

Boston Times Company, The, Boston. Organization certified Septem- 
ber 28, 1888. Pub. Stat., c. 106. 

Boston Toggle Company, Boston. Organization certified January 18, 

1909. 1903, c. 437. 

Boston Tool Company, Cambridge. Organization certified September 
29, 1906. 1903, c. 437. 

Boston Toothpick Company, Boston. Organization certified February 
17, 1898. Pub. Stat., c. 106. 

Boston Tow Boat Company, Boston. Chartered 1873, c 27. 



1910.1 PUBLIC DOCUMENT — No. 16. 101 

Boston Transcript Company^ Boston. Organization certified February 
19,1879. 1870, c. 224 

Boston Transfer Company, The, Boston. Organization certified March 
30, 1892. Pub. Stat., c. 106. 

Boston Traveler Company, The, Boston. Organization certified Decem- 
ber 30, 1896. Pub. Stat., c. 106. 

Boston Trucking Company, Boston. Organization certified April 5, 
1905. 1903, c. 437. 

Boston Trust Associates, Incorporated, Boston. Organization certified 
December 5, 1905. 1903, c. 437. 

Boston Varnish Company, Everett. Organization certified July 31, 
1899. Pub. Stat., c 106. 

Boston Veterinary Hospital, The, Boston. Organization certified Jan- 
uary 7, 1892. Pub. Stat., c. 106. 

Boston Wall Paper House, Incorporated, Boston. Organization certi- 
fied January 7, 1909. 1903, c. 437. 

Boston Water Power Company, Boston. Chartered 1824, c. 26. 

Boston Wharf Company, The, Boston. Chartered 1836, c. 259. 

Boston Whiting Company, Chelsea. Organization certified January 19, 
1899. Pub. Stat., c 106. 

Boston Wholesale Grocery Company, The, Boston. Organization cer- 
tified October 11, 1901. Pub. Stat., c. 106. 

Boston Willow Furniture Company, Boston. Organization certified 
April 29, 1909. 1903, c. 437. 

Boston Wool and Paper Stock Co., Incorporated, Boston. Organiza- 
tion certified July 9, 1908. 1903, c. 437. 

Boston Wool Scouring Company, Boston. Organization certified May 
29, 1906. 1903, c. 437. 

Boston-Worcester Footwear Co. of Worcester, Mass., Worcester. Or- 
ganization certified April 2, 1908. 1903, c. 437. 

Boston Woven Hose and Rubber Company, Cambridge. Organization 
certified March 22, 1906. 1903, c. 437. 

Boston Yam Company, Boston. Organization certified September 11, 
1906. 1903, c. 437. 

Bostonian Amusement Company, The, Boston. Organization certified 
April 2, 1908. 1903, c. 437. 

Boulevard Auto Company, Somerville. Organization certified April 
16,1907. 1903, c. 437. 

Bonm-Hadley Company, Templeton. Organization certified August 17, 
1905. 1903, c. 437. 



102 TAX COMMISSIONER'S REPORT. [Jan. 

Bourne and Co., Incorporated, Boston. Organization certified Novem- 
ber 7, 1908. 1903, c. 437. 

Bourne Mills, Fall River. Organization certified June 30, 1881. 1870, 
c. 224. 

Boutwell Bros., Incorporated, Lowell. Organization certified January 
2, 1905. 1903, c. 437. 

Bow Ridge Development Company, The, Boston. Organization certified 
October 11, 1907. 1903, c. 437. 

Bowden Felting Mills Company, Millbury. Organization certified Jan- 
uary 16, 1899. Pub. Stat., c. 106. 

Bowditch & Clapp Company, Boston. Organization certified December 
16,1907. 1903, c. 437. 

Bowen-Henderson Company, Boston. Organization certified January 5, 
1909. 1903, c. 437. 

Bowen Manufacturing Company, Boston. Organization certified Feb- 
ruary 19, 1909. 1903, c. 437. 

Bowenville Coal Company, The, Fall River. Organization certified 
May 10, 1889. Pub. Stat., c. 106. 

Bowie Manufacturing Company, The, Boston. Organization certified 
December 24, 1907. 1903, c. 437. 

Bowker Fertilizer Company, Boston. Organization certified January 
14,1879. 1870, c. 224. 

Bowlaway Amusement Company, Lowell. Organization certified June 
10, 1907. 1903, c. 437. 

Bowman and Gregg Company, Springfield. Organization certified June 
21, 1904. 1903, c. 437. 

Bowman-Carr Company, Boston. Organization certified July 17, 1908. 
1903, c. 437. 

Boyajian's Pharmacy, Boston. Organization certified July 1, 1907. 
1903, c. 437. 

Boyce Cigar Company, Boston. Organization certified September 7, 
1909. 1903, c. 437. 

Boyd and Corey Boot and Shoe Manufacturing Company, The, Marl- 
borough. Organization certified November 10, 1883. Pub. Stat., 
e. 106. 

Boyd Transportation Company, The, Brockton. Organization certified 
December 28, 1905. 1903, c. 437. 

Boyden and Company, Incorporated, Boston. Organization certified 
March 14, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 103 

Boylston & Woodbury Cafe Company, The, Boston. Organization cer- 
tified April 15, 1909. 1903, c. 437. 

Boylston Bottling Company, Boston. Organization certified January 3, 
1906. 1903, c. 437. 

Boylston Market Association, The, Boston. Chartered 1809. 1808, 
c. 48. 

Boynton & Plummer, Inc., Worcester. Organization certified December 
15, 1908. 1903, c. 437. 

Boynton Auto Express Co., Hyde Park. Organization certified Febru- 
ary 25, 1909. 1903, c. 437. 

Bradbury Company, The, Brookline. Organization certified December 
24, 1901. Pub. Stat., c. 106. 

Bradford Joint Company, Plymouth. Organization certified December 
22, 1871. 

Bradford Public Market Company, Haverhill. Organization certified 
April 4, 1907. 1903, c. 437. 

Bradford Yam Mills, Brookfield. Organization certified February 5, 
1892. Pub. Stat., c. 106. 

Bradlee and Chatman Company, The, Boston. Organization certified 
Jane 10, 1902. Rev. Laws, c. 110. 

Bradley Fertilizer Company, Boston. Organization certified November 
2, 1872. 

Bragdon-Jones Company, Boston. Organization certified January 23, 

1906. 1903, c. 437. 

Braley Sporting Goods Company, New Bedford. Organization certified 
October 7, 1909. 1903, c. 437. 

Brandt Leather Company, Norwood. Organization certified June 24, 

1907. 1903, c. 437. 

Brant Rock House Co., Marshfield. Organization certified August 21, 
1906. 1903, c. 437. 

Brant Rock Water Company, Marshfield. Chartered 1890, c. 174. 

Breek Rubber Company, Springfield. Organization certified January 
10, 1906. 1903, c. 437. 

Breed Coal Company, Lynn. Organization certified April 20, 1899. 
Pub. Stat., c. 106. 

Brennan Boot and Shoe Company, Natick. Organization certified Au- 
gust 14, 1896. Pub. Stat., c. 106. 

Brett Lumber Company, Lynn. Organization certified May 16, 1908. 
1903, c. 437. 



104 TAX COMMISSIONER'S REPORT. [Jan. 

Brewster Hotel Company, Boston. Organization certified April 5, 
1909. 1903, c. 437. 

Brexton Medical Institute, The, Boston. Organization certified July 
27, 1908. 1903, c. 437. 

Bridge Company, The, Boston. Organization certified August 22, 1904. 
1903, c. 437. 

Bridge Street Drug Company, SaleuL Organization certified May 29, 
1908. 1903, c. 437. 

Bridgeport Paper Company, Boston. Organization certified May 23, 
1906. 1903, c. 437. 

Bridges Specialty Company, Boston. Organization certified April 3, 
1908. 1903, c. 437. 

Bridgewater Electric Company, The, Bridgewater. Organization certi- 
fied, August 23, 1889. Pub. Stat., c. 106. 

Bridgewater Ice and Coal Company, The, Bridgewater. Organization 
certified May 13, 1909. 1903, c. 437. 

Bridgewater Shoe Factory Company, Bridgewater. Organization cer- 
tified March 8, 1898. Pub. Stat., c. 106. 

Bridgewaters Water Company, Bridgewater. Chartered 1887, c. 192. 

Bridgham and Smith Company, Boston. Organization certified January 
18,1904. 1903, c. 437. 

Brierly-Lombard Company, The, Worcester. Organization certified 
May 8, 1905. 1903, c. 437; 1903, c. 437 5 41. 

Briggs and AUyn Manufacturing Company, Lawrence. Organization 
certified February 8, 1884. Pub. Stat., c. 106. 

Briggs Carriage Company, Amesbury. Organization certified October 
4, 1887. Pub. Stat., c. 106. 

Brigham Company, The, Springfield. Organization certified February 
16, 1899. Pub. Stat., c. 106. 

Brigham Lace Company, Boston. Organization certified August 21, 
1905. 1903, c. 437. 

Brigham Shoe Company, Marlborough. Organization certified Febru- 
ary 27, 1909. 1903, c. 437. 

Bright and Howes, Incorporated, Boston. Organization certified May 
14, 1908. 1903, c. 437. 

Brighton Coal Company, Boston. Organization certified April 8, 1904. 
1903, c. 437. 

Brighton Cold Storage Warehouse Company, Boston. Organization 
certified December 4, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 105 

Brighton Dressed Meat Company, Boston. Organization certified May 
18,1907. 1903,0.437. 

Brightwood Brick Company^ Springfield. Organization certified May 3, 
1900. Pub. Stat, c. 106. 

Brightwood Manufacturing Company, The, North Andover. Organiza- 
tion certified December 28, 1895. Pub. Stat., c 106. 

Bristol & Norfolk Street Railway Company. Organization certified 
January 10, 1903. Rev. Laws, c. 112, J 13. 

Bristol County Drug Company, Taunton. Organization certified July 
26, 1900. Pub. Stat, c 106. 

Bristol County Express Co., Fall River. Organization certified April 7, 
1909. 1903, c. 437. 

Bristol County Furniture Company, Taunton. Organization certified 
April 3, 1908. 1903, c. 437. 

Bristol County Investment Company, Taunton. Organization certified 
September 2, 1903. 1903, c. 437. 

Bristol County Mercantile Agency (Inc.), New Bedford. Organiza- 
tion certified October 8, 1908. 1903, c. 437. 

Bristol Manufacturing Corporation, New Bedford. Organization cer- 
tified September 2, 1892. Pub. Stat., c. 106. 

British Tea Table Inc., Boston. Organization certified November 9, 
1908. 1903, c. 437. 

Broad Valley Farm Company, Wobum. Organization certified No- 
vember 23, 1908. 1903, c. 437. 

Broadwalk Shoe Company, HaverhilL Organization certified August 
28, 1906. 1903, c. 437. 

Broadway Elztension Poultry Company, The, Boston. Organization 
certified December 18, 1908. 1903, c. 437. 

Broadway Iron Foundry Company, Cambridge. Organization certified 
December 27, 1895. Pub. Stat., c. 106. 

Broadway Storage Company, Boston. Organization certified July 20, 
1899. Pub. Stat., c. 106. 

Brockton and Plymouth Street Railway Company. Organization certi- 
fied January 3, 1900. Pub. Stat., c. 113; 1891, c. 360. 

Brockton Auto Exchange, Brockton. Organization certified February 
14, 1906. 1903, c. 437. 

Brockton, Campello and Boston Express Company, Brockton. Organi- 
zation certified January 18, 1908. 1903, c. 437. 

Brockton Concrete, Stone and Brick Company, Brockton. Organization 
certified July 31, 1906. 1903, c. 437. 



106 TAX COMMISSIONER'S REPORT. [Jan. 

Brockton Co-operative Association, Brockton. Organization certified 
February 27, 1904. 1903, c. 437. 

Brockton Co-operative Boot and Shoe Company, The, Brockton. Or- 
ganization certified November 26, 1886. Pub. Stat., c. 106. 

Brockton Die Company, Brockton. Organization certified November 
30, 1903. 1903, c. 437. 

Brockton Family Market, Inc., The, Brockton. Organization certified 
November 2, 1909. 1903, c. 437. 

Brockton Folding Machine Company, Brockton. Organization certified 
September 11, 1895. Pub. Stat., c. 106. 

Brockton Gas Light Company, Brockton. Organization certified Sep- 
tember 14, 1859. 1882, c. 38. 

Brockton Hebrew Loan Corporation, The, Brockton. Organization cer- 
tified August 13, 1909. 1903, c. 437. 

Brockton Heel Company, Brockton. Organization certified December 
21, 1907. 1903, c. 437. 

Brockton Ideal Shoe Company, Brockton. Organization certified March 
5, 1908. 1903, c. 437. 

Brockton-Lowell Amusement Co., Brockton. Organization certified 
March 28, 1906. 1903, c. 437. 

Brockton Lumber and Construction Company, Brockton. Organiza- 
tion certified August 7, 1908. 1903, c. 437. 

Brockton Motor Exchange Co., Brockton. Organization certified March 
30, 1906. 1903, c. 437 

Brockton Mowing Machine Cutter-Bar Company, Brockton. Organiza- 
tion certified October 1, 1909. 1903, c 437. 

Brockton National Shoe Co., Brockton. Organization certified March 
31,1909. 1903, c. 437. 

Brockton Pink Granite Quarry Company, Boston. Organization certi- 
fied June 21, 1905. 1903, c. 437. 

Brockton Publishing Company, Brockton. Organization certified Feb- 
ruary 14, 1906. 1903, c 437. 

Brockton Rubber Heel Company, Brockton. Organization certified 
September 29, 1909. 1903, c. 437. 

Brockton Shoe Company, Brockton. Organization certified April 5, 
1905. 1903, c. 437. 

Brockton Storage Warehouse Company, Brockton. Organization certi- 
fied November 8, 1909. 1903, c. 437. 

Brockton Transportation Company, Brockton. Organization certified 
November 6, 1903. 1903, c. 437. 



1910J PUBLIC DOCUMENT — No. 16. 107 

Brockton Trap-Rock Company, Boston. Organization certified April 
30,1904. 1903, c. 437. 

Brockton Webbing Company, Brockton. Organization certified May 
13, 1902. Rev. Laws, c. 110. 

Brockton Welting Company, Brockton. Organization certified Decem- 
ber 13, 1905. 1903, c. 437. 

Brockway-Smith Corporation, The, Lynn. Organization certified March 
10, 1896. Pub. Stat., c. 106. 

Brodfelt Worsted Company, Clinton. Organization certified March 6, 
1909. 1903, c 437. 

Bromograph Sales Company, Boston. Organization certified October 
11, 1909. 1903, c. 437. 

Bronson Building Company, Attleborough. Organization certified July 
5, 1904. 1903, c. 437. 

Brookfidd Drug Company, Brookfield. Organization certified May 26, 
1908. 1903, c. 437. 

Brookline Chemical Company, The, Brookline. Organization certified 
April 17, 1907. 1903, c. 437. 

Brookline Hardware Company, Brookline. Organization certified Feb- 
ruary 17, 1909. 1903, c. 437. 

Brookline Press, The, Brookline. Organization certified July 26, 1906. 
1903, c. 437. 

Brookline Storage Warehouse, Brookline. Organization certified No- 
vember 19, 1896. Pub. Stat., c. 106. 

Brookmede Farm Company, New Marlborough. Organization certified 
July 9, 1904. 1903, c. 437. 

Brooks Bank Note Company, Boston. Organization certified April 1, 
1896. Pub. Stat, c. 106. 

Brooks Manufacturing Company, The, Boston. Organization certified 
January 20, 1908. 1903, c. 437. 

Brookside Worsted Mills, Chelmsford. Organization certified January 
30, 1906. 1903, c. 437. 

Brophy Bros. Shoe Co., Lynn. Organization certified October 28, 1901. 
Pub. Stat., c. 106. 

Brosnihan Wrench Company, The, Boston. Organization certified De- 
cember 11, 1905. 1903, c. 437. 

Brown & Simonds Company, The, Boston. Organization certified June 
7, 1898. Pub. Stat., c. 106. 

Brown Bag Filling Machine Company, The, Fitchburg. Organization 
certified April 22, 1892. Pub. Stat., c. 106. 



108 TAX COMMISSIONER'S REPORT. [Jan. 

Brown-Binnian Company, Boston. Organization certified January 9, 

1908. 1903, c. 437. 

Brown-Davis Hardware Company, Worcester. Organization certified 
June 19, 1906. 1903, c. 437. 

Brown, De Loriea Company, Boston. Organization certified April 23, 
1907. 1903, c. 437. 

Brown, Durrell Co., Boston. Organization certified January 24, 1906. 
1903, c. 437. 

Brown Folding Stool Company, Boston. Organization certified Feb- 
ruary 6, 1908. 1903, c. 437. 

Brown Folding Umbrella Company, Lynn. Organization certified June 
27, 1908. 1903, c. 437. 

Brown Garage and Carriage Co., Boston. Organization certified July 8, 

1909. 1903, c. 437. 

Brown Mercerizing Company, Amherst. Organization certified August 
3, 1908. 1903, c. 437. 

Brown Oil Company, Boston. Organization certified January 26, 1909. 
1903, c. 437. 

Brown Stocking Company, Ipswich. Organization certified December 
30,1907. 1903, c. 437. 

Brown-Talbot Machinery Company, Boston. Organization certified 
July 28, 1904. 1903, c. 437. 

Brown-Wales Company, Boston. Organization certified January 9, 
1903. Rev. Laws, c. 110. 

Browne & Baxter Company, Boston. Organization certified October 
24, 1906. 1903, c. 437. 

Browne Apparatus Company, Boston. Organization certified August 
17, 1908. 1903, c. 437. 

Brunswick Alleys Company, The, Springfield. Organization certified 
December 1, 1905. 1903, c. 437. 

Brunswick Balke Collender Company, Boston. Organization certified 
May 3, 1906. 1903, c. 437. 

Brunswick Company, The, Boston. Oi^anization certified January 13, 
1908. 1903, c. 437. 

Brush Hat Manufacturing Company, Lawrence. Organization certified 
December 4, 1907. 1903, c. 437. 

Bryant & Ordway Company, Boston. Organization certified October 
15, 1906. 1903, c. 437. 

Bryant Box Company, The, Westfield. Organization certified June 30, 
1892. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 109 

Bryne Contracting Company, Boston. Organization certified March 30, 
1909. 1903, c. 437. 

Buchanan and Bolt Wire Company, Holyoke. Organization certified 
January 26, 1897. Pub. Stat., c. 106. 

Buck Printing Company, Boston. Organization certified January 14, 
1907. 1903, c. 437. 

Buekland Manufacturing Company, Springfield. Organization certified 
November 6, 1904. 1903, c. 437. 

Buckley's Incorporated, Haverhill. Organization certified July 29, 
1909. 1903, c. 437. 

Buena Vista Fruit Company, Boston. Organization certified August 
11, 1906. 1903, c. 437. 

Buff & Buff Manufacturing Company, Boston. Organization certified 
October 15, 1904. 1903, c. 437. 

Buffington Pharmacy Company, Worcester. Organization certified No- 
vember 19, 1897. Pub. Stat., c. 106. 

Builders and Buyers Mortgage Company, Cambridge. Organization 
certified July 18, 1907. 1903, c. 437. 

Builders' Iron and Steel Company, Cambridge. Organization certified 
August 1, 1901. Pub. Stat., c. 106. 

Builders Specialty Company, SomerviUe. Organization certified Jan- 
uary 16, 1907. 1903, c. 437. 

Building Trades' Credit Agency, The, Boston. Organization certified 
October 13, 1904. 1903, c. 437. 

Buildings Cleaning and Painting Co., Boston. Organization certified 
January 11, 1904. 1903, c. 437; 1903, c. 437, J 41. 

Buildings Repair Company, Boston. Organization certified November 
9, 1903. 1903, c. 437. 

Bull Dog Clip Manufacturing Co., New Bedford. Organization certi- 
fied October 15, 1909. 1903, c. 437. 

BuUard Company, The, Boston. Organization certified March 29, 1905. 
1903, c. 437; 1903, c. 437, J 41. 

Bullard Specialty Co., Springfield. Organization certified November 
14,1907. 1903, c. 437. 

Bullard Thread Company, The, Holyoke. Organization certified No- 
vember 30, 1903. 1903, c. 437. 

Bullock Laundry Company, Boston. Organization certified October 1, 
1909. 1903, c. 437. 

Bullock Thread and Twine Company, Boston. Organization certified 
April 27, 1906. 1903, c. 437. 



110 TAX COMMISSIONER'S REPORT. [Jan. 

Bun Jun Lo Company, Lynn. Organization certified March 28, 1907. 

1903, c. 437. 

Bunker Hill Coal Co., Boston. Organization certified July 2, 1900. 
Pub. Stat., c. 106. 

Bunker Hill Laundry Company, Boston. Organization certified May 10, 

1904. 1903, c. 437. 

Burbank Brothers Company, The, Amesbury. Organization certified 
May 31, 1906. 1903, c. 437. 

Burden-Bryant Company, Springfield. Organization certified August 

18, 1908. 1903, c. 437. 

Burdett College, Boston. Organization certified March 8, 1895. Pub. 
Stat., c. 115. 

Burditt & Williams Co., Boston. Organization certified February 27, 
1901. Pub. Stat, c. 106. 

Bureau of University Travel (Inc.), The, Boston. Organization certified 
May 17, 1905, 1903, c. 437. 

Burke & Company, Inc., Boston. Organization certified September 26, 
1904. 1903, c. 437. 

Burke and Richard Company, Boston. Organization certified August 2, 
1909. 1903, c. 437. 

Burkinshaw Knife Company, Pepperell. Organization certified Jan- 
uary 30, 1906. 1903, c. 437. 

Burleigh & Martin Incorporated, Boston. Organization certified July 

19, 1909. 1903, c. 437. 

Burleigh Rock Drill Company, The, Fitchburg. Organization certified 
December 16, 1867. 

Burlingame and Darbys' Company, The, North Adams. Organization 
certified May 2, 1898. Pub. Stat., c. 106. 

Bumham Coal Company, Boston. Organization certified May 9, 1902. 
Rev. Laws, c. 110. 

Bumham Railway Appliance Company, Boston. Organization certified 
January 10, 1906. 1903, c. 437. 

Bums Manufacturing Company, Boston. Oi^anization certified No- 
vember 21, 1906. 1903, c. 437. 

Bum's River Ice Corporation, New Bedford. Organization certified 
March 14, 1898. Pub. Stat., c. 106. 

Bums Worcester Company, Worcester. Organization certified August 
13, 1907. 1903, c. 437. 

Burr Company, The, Ludlow. Organization certified May 5, 1904. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. Ill 

BunowB Loek-Nnt & Bolt Company, Beverly. Organization certified 
April 2, 1908. 1903, c. 437. 

But and Packard Company, Brockton. Organization certified Decem- 
ber 31, 1908. 1903, c. 437. 

Burt Furniture Company, North Attleborough. Organization certified 
January 15, 1909. 1903, c. 437. 

Burton Eleetric Cloth Treating Co., Boston. Organization certified Oc- 
tober 26, 1909. 1903, c. 437. 

Burton H. Wiggin Company, Lowell. Organization certified February 
28, 1908. 1903, c. 437. 

Burtworth Carpet Company, Springfield. Organization certified De- 
cember 11, 1893. Pub.' Stat., c. 106. 

Bush and Witherspoon Company, Boston. Organization certified 
August 12, 1903. 1903, c. 437. 

Bushway Ice Cream Co., Somerville. Organization certified Septem- 
ber 24, 1903. 1903, c. 437. 

Bushway Ice Cream Company, Somerville. Organization certified No- 
vember 30, 1908. 1903, c. 437. 

Business Bnilder Publishing Company, The, Cambridge. Organization 
certified December 10, 1909. 1903, c. 437. 

Butcher Polish Company, The, Boston. Oi^anization certified May 24, 
1883. Pub. Stat., c. 106. 

Butchers' Slaughtering and Melting Association, Brighton. Chartered 
1870, c. 365. 

Butler Auto Supply Company, Boston. Organization certified Aug^t 
26, 1907. 1903, c. 437. 

Butler Mill, New Bedford. Organization certified April 14, 1902. Rev. 

Laws, c 110. 

• 

Butler Milling Company, Lowell. Organization certified December 24, 
1894. Pub. Stat., c. 106. 

Butman A Cressey Company, Lynn. Organization certified September 
30, 1904. 1903, c. 437. 

Butterfield Printing Company, Lowell. Organization certified July 
18, 1905. 1903, c 437. 

Button Lumber Company, The, Springfield. Organization certified 
April 18, 1905. 1903, c. 437. 

Buttrick Lumber Company, The, Waltham. Organization certified 
April 30, 1894. Pub. Stat., c. 106. ' 

Butts & Ordway Company, Boston. Organization certified February 2, 
1898. Pub. Stat., c 106. 



112 TAX COMMISSIONER'S REPORT. [Jan. 

Buxton, Doane Company^ Boston. Organization certified December 8, 
1909. 1903, c. 437. 

Buzzard's Bay Cranberry Corporation, Bonnie. Organization certified 
May 25, 1905. 1903, c. 437. 

Buzzards Bay Electric Company, Oak Bluffs. Organization certified 
December 10, 1895. Pub. Stat., c. 106. 1908, c. 163. 

Buzzards Bay Hotel and Development Company, Boston. Organization 
certified April 21, 1906. 1903, c. 437. 

Buzzell Heat & Light Generator Company, Boston. Organization cer- 
tified May 29, 1905. 1903, c 437. 

Byram Manufacturing Co., Boston. Organization certified December 
30, 1907. 1903, c. 437; 1903, c. 437, $ 41. 

B3rron Truell Company, Lawrence. Organization certified October 14, 

1902. Rev. Laws, c. 110. 

Byron W. Anthony Company, Fall River. Organization certified Jan- 
uary 30, 1908. 1903, c. 437. 

Byron Weston Company, Dalton. Organization certified September 21, 
1888. Pub. Stat., c. 106. 

C. A. Allbe Plumbing Co., Springfield. Organization certified April 3, 

1907. 1903, c. 437. 

C. A. Bray Company, The, Boston. Organization certified November 
3, 1897. Pub. Stat., c. 106. 

C. A. C. Axe Company, Boston. Organization certified May 11, 1906. 

1903, c. 437; 1903, c. 437, $ 41. 

C. A. Cook Co., Cambridge. Organization certified November 28, 1905. 
1903, c. 437. 

C. A. Cross & Co., Incorporated, Fitchburg. Organization certified 
May 24, 1892. Pub. Stat, c. 106. 

C. A. Dodge Company, Boston. Organization certified February 26, 

1908. 1903, c. 437. 

C. A. Edgarton Manufacturing Company, The, Shirley. Organization 
certified February 16, 1892. Pub. Stat, c. 106. 

C. A. Himberg Company, Boston. Organization certified July 9, 1908. 
1903, c. 437. 

C. A. Hurd Company, Beverly. Organization certified December 4, 

1909. 1903, c. 437. 

C. A. King Company, Worcester. Organization certified May 14, 1907. 
1903, c. 437. 

C. A. Noyes Co., Brockton. Oi^anization certified April 10, 1907. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 113 

C. A. Siegemnnd Company, Boston. Organization certified September 
16, 1898. Pub. Stat., c. 106. 

C. B. Cobum Co., LowelL Organization certified June 30, 1904. 

1903, c. 437. 

C. B. Cook Laundry Company, Worcester. Organization certified June 
9, 1890. Pub. Stat., c. 106. 

C. B. Moller, Incorporated, Cambridge. Organization certified April 8, 
1909. 1903, c. 437. 

C. B. Sanborn A Co., Incorporated, Boston. Organization certified 
December 3, 1908. 1903, c. 437. 

C. B. Sanborn Company, Boston. Organization certified April 11, 1902. 
Rev. Laws, c. 110. 

C. B. Wiggin Company, Boston. Organization certified August 13, 

1904. 1903, c. 437. 

C. C. A. Cigar Company, Boston. Organization certified July 29, 1902. 
Rev. Laws, c. 110. 

C. C. C. Fire Hose Company, The, Canton. Organization certified 
March 26, 1906. 1903, c. 437. 

C. G. Corbett Company, Boston. Organization certified AprO 23, 1907. 
1903, c. 437. 

C. C. Dodge Co., Boston. Organization certified February 5, 1909. 

1903. c 437. 

C. C. Harvey Company, Boston. Organization certified September 10, 

1904. 1903, c. 437. 

C. C. Henry Company, Pittsfield. Organization certified February 13, 

1905. 1903, c. 437. 

C. D. Lyons Company, Attleborough. Organization certified Decem- 
ber 14, 1907. 1903, c. 437. 

C. D. R. Skirt Manufacturing Company, Boston. Organization certi- 
fied November 29, 1907. 1903, c. 437. 

C. D. Wright Company, Lynn. Organization certified April 1, 1909. 
1903, c 437. 

C. K Ball Drug Company, The, Holyoke. Organization certified July 
26, 1899. Pub. Stat., c. 106. 

C. E. Osgood Company, The, Boston. Organization certified January 
1, 1894. Pub. Stat., c. 106. 

C. E. Riley Company, Boston. Organization certified February 27, 

1906. 1903, c. 437. 

C. £. Sault Co., The, AthoL Organization certified April 21, 1902. 
Rev. Laws, c. 110. 



114 TAX COMMISSIONER'S REPORT. [Jan. 

C. E. Trumbull Company, Boston. Organization certified November 
19, 1902. Rev. Laws, c. 110. 

C. F. & G. W. Eddy (incorporated), Boston. Organization certified 
September 9, 1895. Pub. Stat., c. 106. 

C. F. Budd Company, Wobum. Organization certified May 14, 1908. 
1903, c. 437. 

C. F. Eddy Company, Newton. Organization certified February 28, 
1895. Pub. Stat., c. 106. 

C. F. Egan Company, Boston. Organization certified March 16, 1909. 
1903, c. 437. 

C. F. Hatch Company, The, Lowell. Organization certified December 
26, 1902. Rev. Laws, c. 110. 

C. F. Letteney Company, Boston. Organization certified May 28, 1909. 
1903, c. 437. 

C. F. Paige & Co., Incorporated, Athol. Organization certified March 
24, 1893. Pub. Stat., c. 106. 

C. F. Sheckleton Company, Boston. Organization certified May 29, 

1906. 1903, c. 437. 

C. F. Stahl Company, Boston. Organization certified October 20, 1903. 
1903, c. 437. 

C. G. Aldrich Company, Boston. Organization certified October 23, 

1907. 1903, c. 437. 

C. G. Flynn Leather Company, Boston. Organization certified June 30, 
1905. 1903, c. 437. 

C. G. Oilman Wagon Co., Worcester. Organization certified August 
10, 1905. 1903, c. 437. 

C. G. Sargent's Sons Corporation, Westford. Organization certified 
December 19, 1904. 1903, c. 437. 

C. H. Annable Lumber Company, Springfield. Organization certified 
September 17, 1906. 1903, c. 437. 

C. H. Brown Engine Company, The, Fitchburg. Organization certified 
May 16, 1906. 1003, c. 437. 

C. H. Buck Painting Company, The, Boston. Organization certified 
January 23, 1906. 1903, c. 437. 

C. H. Goulding Company, Peabody. Organization certified October 22, 

1908. 1903, c. 437. 

C. H. Hanson & Co., Inc., Lowell. Organization certified January 1, 
1908. 1903, c. 437. 

C. H. Hayes Corpoi-ation, Haverhill. Organization certified February 
9, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 115 

C. H. Ingalls Company, Lynn. Organization certified September 30, 
1907. 1903, c. 437. 

C. H. Lindsay Company, Boston. Organization certified March 3, 
1909. 1903, c. 437. 

C. H. Loveland Company, Boston. Organization certified November 
25, 1908. 1903, c. 437. 

C. H. Spring Company, Wellesley. Organization certified June 29, 
1907. 1903, c. 437. 

C. H. W. Wood Company, The, Boston. Organization certified March 
7, 1899. Pub. Stat., c. 106. 

C. I. Brink-Eoys Company, The, Boston. Organization certified Feb- 
ruary 18, 1908. 1903, c. 437. 

C. J. Gorman's Amusement Company, Boston. Organization certified 
February 24, 1904. 1903, c. 437. 

C. J. Miers and Son Incorporated, Boston. Organization certified April 
5,1909. 1903, c. 437. 

C. J. Peters & Son Company, Boston. Organization certified Decem- 
ber 31, 1903. 1903, c. 437. 

C. J. Roadstrand Company, The, Springfield. Organization certified 
May 13, 1905. 1903, c. 437. 

C. K. Jewett Company, Easthampton. Organization certified Decem- 
ber 2, 1899. Pub. Stat., c. 106. 

C. E. Smith and Company, Incorporated, Worcester. Organization 
certified March 9, 1905. 1903, c. 437; 1903, c. 437, 4 41. 

C. L. Stevens Company, Rockland. Organization certified April 7, 
1908. 

C. L. York Company, Boston. Organization certified December 19, 

1904. 1903, c. 437. 

C. M. Barrett Company, Boston. Organization certified July 31, 1902. 
Rev. Laws, c. 110. 

C. M. Kimball Company, Winthrop. Organization certified May 24, 
1909. 1903, c. 437. 

C. M. Ward Company, Boston. Organization certified September 6, 

1905. 1903, c. 437. 

C. N. Fitts Co., The, Northampton. Organization certified February 
25, 1908. 1903, c. 437. 

C. 0. Moirill Company, The, Waltham. Organization certified April 
26,1907. 1903, c. 437. 

C. 0. Sweet A Son Company, Attleborough. Organization certified 
June 22, 1903. Rev. Laws, c. 110. 



116 TAX COMMISSIONER'S REPORT. [Jan. 

C. P. Lovering Company, Boston. Organization certified November 22, 
1906. 1903, c. 437. 

C. P. Thompson Company, Incorporated, Springfield. Organization 
certified September 21, 1905. 1903, c. 437. 

C. R. Corwin Company, Boston. Organization certified July 28, 1904. 
1903, c. 437. 

C. R. Kaplinger Company, The, Springfield. Organization certified 
July 31, 1906. 1903, c. 437. 

C. R. Remillard Lunch Company, Holyoke. Organization certified Jan- 
uary 27, 1909. 1903, c. 437. 

C. S. Allen Company, The, Boston. Organization certified December 
6, 1906. 1903, c. 437. 

C. S. Cummings Company, Boston. Organization certified January 22, 

1906. 1903, c. 437. 

C. S. Emerson Shoe Company, Lynn. Organization certified March 31, 
1909. 1903, c. 437. 

C. S. Marshall Company, Brockton. Organization certified June 1, 
1908. 1903, c. 437. 

C. Sargent Bird, Inc., Lynn. Organization certified October 15, 1909. 
1903, c. 437. 

C. T. Sherer Company, Worcester. Organization certified September 
16, 1903. 1903, c. 437. 

C. W. Alger Company, Incorporated, Boston. Organization certified 
January 4, 1907. 1903, c. 437. 

C. W. Amerige, M.D., Company, Boston. Organization certified De- 
cember 8, 1906. 1903, e. 437. 

C. W. Bennett & Co., Incorporated, Fitchburg. Organization certified 
February 20, 3905. 1903, c. 437; 1903, c. 437, * 41. 

C. W. Enslin Company, Ashland. Organization certified February 1, 

1907. 1903, c. 437. 

C. W. Leatherbee Lumber Company, Boston. Organization certified 
July 1, 1897. Pub. Stat., C..106. 

C. W. Luce & Co., Inc., Gloucester. Organization certified October 3, 
1907. 1903, c. 437. 

C. W. Moore Leather Company, Incorporated, The, Boston. Organi- 
zation certified July 31, 1908. 1903, c. 437. 

C. W. Stone Company, Lynn. Organization certified September 18, 
1905. 1903, c. 437. 

C. W. Sweetland & Son, Inc., Boston. Organization certified March 16, 
1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 117 

C. W. Weeks Company, Springfield. Organization certified May 26, 
1908. 1903, c. 437. 

C. W. Wilcox & Son Company, Milf ord. Organization certified July 
10, 1907. 1903, c. 437. 

C. White Company, Boston. Organization certified October 12, 1900. 
Pob. Stat., c. 106. 

Caoocum Fruit and Products Company, Boston. Organization certified 
May 18, 1909. 1903, c. 437. 

Cahill Manufacturing Company, Worcester. Organization certified 
May 18, 1904. 1903, c. 437. 

CahiU Telharmonic Company of New England. Chartered 1904, c. 417. 

Cahn and Cross Company, Brockton. Organization certified December 
22, 1904. 1903, c. 437. 

Cain Wine & Spirit Company, Boston. Organization certified July 25, 

1907. 1903, c. 437. 

Caldde Process Company, Boston. Organization certified January 2, 

1908. 1903, c. 437. 

Caldwell Manufacturing Company, The, Boston. Organization certified 
April 24, 1908. 1903, c. 437. 

Caledonia Spring Water Company, Boston. Organization certified 
November 11, 1908. 1903, c. 437. 

Callahan and Daley Company, Fall River. Organization certified 
May 23, 1899. Pub. Stat.,'c. 106. 

Caloric Bath Company, Incorporated, The, Boston. Organization cer- 
tified April 12, 1906. 1903, c. 437. 

Calorie Transfer Company, The, Springfield. Oi^anization certified 
January 13, 1903. Rev. Laws, c. 110. 

Cambridge Baking Company, Cambridge. Organization certified Jan- 
uary 5, 1891. Pub. Stat., c. 106. 

Cambridge Botanical Supply Company, Belmont. Organization cer- 
tified November 23, 1904. 1903, c. 437. 

Cambridge Brass Company, Cambridge. Organization certified March 
6, 1906. 1903, c. 437. 

Cambridge Commercial College, Cambridge. Organization certified 
September 5, 1907. 1903, c. 437. 

Cambridge Department Store Company, Cambridge. Organization cer- 
tified January 16, 1908. 1903, c. 437. 

Cambridge Flectric Light Company, Cambridge. Organization cer- 
tified January 28, 1886. Pub. Stat., c. 106. 

Cambridge Gas Light Company, Cambridge. Chartered 1852, c. 36. 



118 TAX COMMISSIONER'S REPORT. [Jan. 

Cambridge Ice Company, Cambridge. Organization certified May 8, 
1896. Pub. Stat., c. 106. 

Cambridge Iron Works, Cambridge. Organization certified July 12, 
1909. 1903, c. 437. 

Cambridge Market Company, Cambridge. Organization certified 
August 5, 1904. 1903, c. 437. 

Cambridge Novelty Company, Cambridge. Organization certified June 

15, 1906. 1903, c. 437. 

Cambridge Paper Box Company, The, Cambridge. Organization cer- 
tified May 22, 1901. Pub. Stat., c. 106. 

Cambridge Trust Company, Cambridge. Chartered 1890, c. 287. 1900, 
c. 130. 

Cameron Car Company, The, Brockton. Organization certified May 4, 
1907. 1903, c. 437. 

Cameron Chemical Co., Boston. Organization certified February 2, 
1906. 1903, c. 437. 

Campbell Company, The, Boston. Organization certified April 15, 1909. 
1903, c. 437. 

Campbell Drug Company, Webster. Organization certified January 26, 
1909. 1903, c. 437. 

Campbell Electric Company, Lynn. Organization certified July 17, 
1909. 1903, c. 437. 

Campbell Manufacturing Company, The, Boston. Organization cer- 
tified July 11, 1907. 1903, c. 437. 

Camphill Mercantile Company, Boston. Organization certified April 

16, 1907. 1903, c. 437. 

Canada Drug and Chemical Company, The, Boston. Organization cer- 
tified March 11, 1904. 1903, c. 437. 

Canadian Construction Company, The, Lawrence. Organization certi- 
fied November 11, 1909. 1903, c. 437. 

Canell Air-Brake Company, Springfield. Organization certified Jan- 
uary 4, 1907. 1903, c. 437. 

Canobie Lake Amusement Co., Haverhill. Organization certified July 
27, 1905. 1903, c. 437. 

Canton Glove Manufacturing Company, Canton. Organization certified 
March 5, 1909. 1903, c. 437. 

Canton lee Company, Canton. Organization certified April 13, 1909. 
1903, c. 437. 

Canton Publishing Company, Canton. Organization certified June 3, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 119 

Cape Ann Anchor Works, Gloucester. Organization certified June 26, 
1868. 

Cape Ann Clothing Company, Inc., Gloucester. Organization certified 
February 21, 1907. 1903, c. 437. 

Cape Ann Granite Railroad Company, The, Gloucester. Organized 
September 26, 1S94. Pub. Stat., c 112. 

Cape Ann Interstate Express Company, Gloucester. Organization cer- 
tified March 11, 1909. 1903, c. 437. 

Cape Ann Isinglass Company, Boston. Organization certified Novem- 
ber 19, 1906. 1903, c. 437. 

Cape Ann Lumber Company, Gloucester. Organization certified Feb- 
ruary 23, 1906. 1903, c. 437. 

Cape Ann Machine Company, Gloucester. Organization certified June 
11, 1902. Rev. Laws, c. 110. 

Cape Ann "News Company, Gloucester. Oi^:anization certified Novem- 
ber 30, 1901. Pub. Stat., c. 106. 

Cape Ann Tool Company, Rockport Organization certified December 
13, 1906. 1903, c. 437. 

Cape Cod Telephone Company, Barnstable. Organization certified 
February 10, 1903. Rev. Laws, c. 110. 

Cape Light, Heat and Power Company, Provincetown. Organization 
certified January 25, 1904. Rev. Laws, c. 110. 

Cape Pond Ice Company, Gloucester. Organization certified January 
22, 1902. Rev. Laws, c. 110. 

Car Ventilating & Heating Co., Boston. Organization certified Jan- 
uary 7, 1907. 1903, c. 437. 

Carew Manufacturing Company, South Hadley. Chartered 1848, c. 
175. 

Carey Shoe Company, Newburyport. Organization certified April 8, 

1908. 1903, c. 437. 

Caribbean Fruit Company, Boston. Organization certified July 22, 

1909. 1903, c. 437. 

Carl J. Homer Co., Boston. Organization certified September 24, 1907. 
1903, c. 437. 

Carl Seaberg Company, Boston. Organization certified May 8, 1909. 
1903, c. 437. 

Carlow Automobile Company, Taunton. Organization certified March 
4, 1905. 1903, c. 437. 

Carlton Engraving Company, Worcester. Organization certified May 
16, 1908. 1903, c. 437. 



120 TAX COMMISSIONER'S REPORT. [Jan. 

Carlton Hotel Company, Boston. Organization certified Febraary 13, 

1908. 1903, c. 437. 

Carmel Tea & Coffee Company, Fitchborg. Organization certified No- 
vember 9, 1905. 1903, c. 437; 1903, c. 437, * 41. 

Carmen Ticket Office, Inc., Salem. Organization certified December 31, 

1909. 1903, c. 437. 

Carmine Zamarro Co., Worcester. Organization certified October 21, 
1907. 1903, c. 437. 

Carney Cigar Company, Boston. Organization certified June 18, 1907. 
1903, c. 437. 

Carpenter-Morton Company, Boston. Organization certified December 
20, 1892. Pub. Stat., c. 106. 

Carroll, Hixon Jones Company, Milford. Organization certified Octo- 
ber 15, 1898. Pub. Stat., c. 106. 

Carroll-Lane Shoe Company, Boston. Organization certified December 
31, 1907. 1903, c. 437. 

Carson-Reidy Company, Worcester. Organization certified March 9, 

1907. 1903, c. 437. 

Carstein Coal Company, Cambridge. Organization certified April 1, 

1908. 1903, c. 437. 

Carter and Cooley Company, Springfield. Organization certified Feb- 
ruary 15, 1909. 1903, c. 437. 

Carter & Sherburne Company, Lowell. Organization certified April 1, 

1909. 1903, c. 437. 

Carter, Carter & Meigs Company, Boston. Organization certified Sep- 
tember 29, 1906. 1903, c. 437. 

Carter Press of Baltimore Corporation, The, Peabody. Organization 
certified March 23, 1909. 1903, c. 437. 

Carter, Rice St Co., Corporation, Boston. Organization certified July 
23, 1883. Pub. Stat., c. 106. 

Carter Russell and Company, Incorporated, Haverhill. Organization 
certified April 30, 1907. 1903, c. 437. 

Carter Wooden Ware Company, Boston. Organization certified No- 
vember 9, 1908. 1903, c. 437. 

Carter's Ink Company, The, Boston. Organization certified January 
7, 1896. Pub. Stat., c. 106. 

Carver Cotton Gin Company, East Bridgewater. Organization certified 
July 23, 1872. 

Carver Cranberry Company, Boston. Organization certified October 30, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 121 

Cairer Green Company, Boston. Organization certified April 16, 
1896. Pab. Stat., c. 106. 

Casey and Baeon Company, Pittsfield. Organization certified Septem- 
ber 1, 1909. 1903, c. 437. 

Casey, Bigley Company, Tbe, Boston. Organization certified Febraary 
27, 1906. 1903, c. 437. 

Casgrain Speed Indicator Company, Boston. Organization certified 
March 30, 1908. 1903, c. 437. 

Cashman Brothers Company, Newburyport. Organization certified 
January 21, 1905. 1903, c. 437. 

Castle Square Drug Company, Boston. Organization certified June 5, 
1909. 1903, c. 437. 

Catherine Creek Lumber Company, Boston. Organization certified 
July 3, 1907. 1903, c. 437. 

Caton Bros. Co., Foxborough. Organization certified May 12, 1909. 
1903, c. 437. 

Caton Stain & Blacking Company, Lynn. Organization certified Sep- 
tember 14, 1909. 1903, c. 437. 

Cattle Fair Hotel, Brighton. Chartered 1830. 1829, c. 123. 

Cavanaugh Company, Worcester. Organization certified March 22, 
1906. 1903, c. 437. 

Celero Drug Company, The, Boston. Organization certified September 
27, 1906. 1903, c. 437. 

Celt Pablishing Company, The, Boston. Organization certified June 22, 
1909. 1903, c 437. 

Central Automobile Station Company, The, Pittsfield. Organization 
certified June 1, 1905. 1903, c. 437. 

Central Block, Pittsfield. Chartered 1901, c. 118. 

Central Building Company, Worcester. Organization certified August 
7, 1903. 1903, c. 437. 

Central Dry-Goods Company, Framingham. Organization certified 
February 16, 1906. 1903, c. 437. 

Central Express Company, SaleuL Organization certified December 

19, 1904. 1903, c. 437. 

Central Garage, Incorporated, Haverhill. Organization certified Decem- 
ber 6, 1909. 1903, c. 437. 

Central Grocery Company, Worcester. Organization certified January 

20, 1905. 1903, c. 437. 

Central Inter State Express Company, Lynn. Organization certified 
December 7, 1909. 1903, c. 437. 



122 TAX COMMISSIONER'S REPORT. [Jan. 

Central Lauhdry ' Company, Somerville. Organization certified Janu- 
ary 3, 1908. 1903, c. 437. 

Central Massachusetts Electric Company, Palmer. Organization cer- 
tified January 13, 1894. Pub. Stat, c. 106. 

Central Mills Company, Soutbbridge. Chartered 1863, e. 8. 

Central Pharmacy (Inc.), Winchendon. Organization certified No- 
vember 23, 1908. 1903, c. 437. 

Central Square Hardware Company, Cambridge. Organization certi- 
fied May 22, 1908. 1903, c. 437. 

Central Square Wharf Company, East Boston. Chartered 1848, c. 298. 

Central Storage Warehouse, Inc., Springfield. Organization certified 
August 2, 1909. 1903, c. 437. 

Central Supply Company, Worcester. Organization certified June 21, 
1901. Pub. Stat., c. 106. 

Central Trust Company, Cambridge. Organization certified July 19, 
1904. 1904, c. 374. 

Central Union Store, Incorporated, New Bedford. Organization cer- 
tified October 8, 1906. 1903, c. 437. 

Central Wharf and Wet *Dock Corporation, The, Boston. Chartered 
1815. 1814, c. 172. 

Century Monumental Works, Boston. Organization certified May 14, 
1908. 1903, c. 437. 

Century Safety Razor Company, Boston. ' Organization certified De- 
cember 9, 1909. 1903, c. 437. 

Chace Mills, Fall River. Organization certified November 11, 1871. 

Chadbourne- Walker Machine Screw Company, Boston. Organization 
certified May 13, 1908. 1903, c. 437. 

Chadwick & Carr Company, Boston. Organization certified September 
23, 1904. 1903, c. 437. 

Chadwick-Boston Lead Company, Boston. Organization certified March 
25, 1901. Pub. Stat., c. 106. 

Chtfdwick Print Works, Fall River. Organization certified May 6, 1907. 
1903, c. 437. • 

Chaffee Brothers Company, Oxford. Organization certified October 5, 
1900. Pub. Stat., c. 106. 

Chamberlain and Company, Incorporated, Boston. Organization cer- 
tified February 27, 1907. 1903, c. 437. 

Chamberlain-Huntress Company, Fitchburg. Organization certified 
March 24, 1897. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 123 

Champion Company, The, Boston. Organization certified June 10, 1905. 

1903, c. 437; 1903, c. 437, J 41. 

Champion Igniter Company, Boston. Organization certified November 
19, 1909. 1903, c. 437. 

Champion Metal Weather Strip and Parting Bead Company, Boston. 
Organization certified October 27, 1905. 1903, c. 437. 

Chandler & Co., Incorporated, Boston. Organization certified Decem- 
ber 4, 1905. 1903, c. 437. 

Chandler and Farquhar Company, Boston. Organization certified Jan- 
uary 1, 1904. 1903, c. 437. 

Chandler Bog Company, Carver. Organization certified January 3, 

1901. Pub. Stat., c. 106. 

Chandler Company, Springfield. Organization certified October 18, 

1902. Rev. Laws, c. 110. 

Chandler Machine Company, Ayer. Organization certified July 12, 
1905. 1903, c. 437. 

Chandler Planer Company, Ayer. Organization certified January 23, 
1905. 1903, c. 437. 

Chapel Mills Manufacturing Company, Leicester. Organization cer- 
tified August 9, 1897. Pub. Stat., c. 106. 

Chapin & Gould Paper Co., Springfield. Organization certified March 
22, 1900. Pub. Stat., c. 106. 

Chaplin Manufacturing Company, Boston. Organization certified 
March 17, 1909. 1903, c. 437. 

Chaplin System Company, The, Springfield. Organization certified 
October 17, 1906. 1903, e. 437. 

Chapman & Brooks Co., Springfield. Organization certified June 28, 

1904. 1903, c. 437. 

Chapman Company, The, Boston. Organization certified January 31, 
1907. 1903, c^ 437. 

Chapman Manufacturing Company, Boston. Oi^anization certified 
September 11, 1908. 1903, c. 437. 

Chapman Trap Nest Company, Boston. Organization certified Sep- 
tember 8, 1908. 1903, e. 437. 

Chapman Valve Manufacturing Company, Boston. Organization cer- 
tified July 20, 1874. 

Charles A. Baldwin Company, Boston. Organization certified De- 
cember 22, 1908. 1903, c. 437. 

Charles A. Bennett Company, Taunton. Organization certified Novem- 
ber 24, 1908. 1903, c. 437. 



124 TAX COMMISSIONER'S REPORT. [Jan. 

Charles A. Brackett Box Company, The, Boston. Organization cer- 
tified March 25, 1907. 1903, c. 437. 

Chas. A. Browne Co., (Inc.), The, Brockton. Organization certified 
July 5, 1899. Pub. Stat., c. 106; 1903, c. 437, J 41. 

Charles A. Eaton Company, Brockton. Organization certified July 
14, 1897. Pub. Stat., c. 106. 

Charles A. Masters Company, Boston. Organization certified Decem- 
ber 19, 1906. 1903, c. 437. 

Charles Anderson Company, Lowell. Organization certified March 22, 
1909. 1903, c. 437. 

Charles B. Barnard Company, Boston. Organization certified May 20, 
1909. 1903, c. 437. 

Charles Batchelder Express Company, The, Revere. Organization cer- 
tified December 31, 1908. 1903, c. 437. 

Charles Buck Edge Tool Company, Millbury. Organization certified 
November 20, 1905. 1903, c. 437. 

Chas. C. Phillips Incorporated, Lynn. Organization certified July 13, 

1908. 1903, c. 437. 

Chas. Case Shoe Company, Worcester. Organization certified Decem- 
ber 4, 1900. Pub. Stat., c. 106. 

Charles D. Brown & Co., Incorporated, Boston. Organization certified 
January 1, 1907. 1903, c. 437. 

Charles Daggett Box Company, Lowell. Organization certified July 23, 

1909. 1903, c. 437. 

Charles E. Cashin Machinery Company, Fitchburg. Organization cer- 
tified December 18, 1905. 1903, c. 437. 

Charles E. Gibson Company, The, Boston. Organization certified Feb- 
ruary 3, 1909. 1903, c. 437. 

Chas. E. Hall Co., Cambridge. Organization certified June 21, 1909. 
1903, c. 437. 

Charles E. Harwood Company, Lynn. Organization certified Decem- 
ber 24, 1892. Pub. Stat., c. 106. 

Charles E. Holske Company Incorporated, The, Boston. Organization 
certified October 7, 1908. 1903, c. 437. 

Charles E. Lauriat Company, Boston. Organization certified June 2, 
1898. Pub. Stat., c. 106. 

Charles E. Perry Company, Boston. Organization certified March 12, 
1907. 1903, c. 437. 

Charles E. Sprague Box Company, Lynn. Organization certified Feb- 
ruary 24, 1896. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 125 

Charles Emmel and Rose Company, Boston. Organisation certified 
July 21, 1908. 1903, c. 437. 

Charles F. Baker & Company, Incorporated, Boston. Organization 
certified August 18, 1906. 1903, c. 437. 

Chas. F. Mulliken Oil Co., Boston. Organization certified February 2, 
1906. 1903, c. 437. 

Chas. F. Page Company, Leominster. Organization certified October 
17, 1905. 1903, c. 437. 

Charles F. Wing Company, New Bedford. Organization certified May 
31, 1907. 1903, c 437. 

Charles H. Belledeu, Inc., Boston. Organization certified November 1, 
1909. 1903, c. 437. 

Charles H. Divoll Company, The, Leominster. Organization certified 
January 7, 1909. 1903, c. 437. 

Chas. H. Dodge Construction Company, Boston. Organization cer- 
tified January 26, 1900. Pub. Stat, c. 106. 

Chas. H. Grover, Inc., Boston. Organization certified July 12, 1907. 
1903, c. 437. 

Charles H. Hitchcock Incorporated, Boston. Organization certified 
March 18, 1909. 1903, c. 437. 

Charles H. Morey Company, The, Boston. Organization certified July 
23, 1909. 1903, c. 437. 

Charles H. Richardson Company, Leominster. Organization certified 
October 29, 1909. 1903, c. 437. 

Charles H. Stone Co., Boston. Organization certified December 31, 
1908. 1903, c. 437. 

Charles Holmes Leather Working Machinery Company, Boston. Or- 
ganization certified August 19, 1908. 1903, c. 437. 

Charles J. Jacobs Company, Boston. Organization certified January 
2, 1906. 1903, c. 437. 

Charles J. Jager Company, Boston. Organization certified December 
2, 1893. Pub. Stat., c. 106. 

Chas. L. Ireson, Incorporated, Boston. Organization certified Sep- 
tember 29, 1906. 1903, c. 437. 

Charles Logue Building Company, Boston. Organization certified Oc- 
tober 25, 1909. 1903, c. 437. 

Chas. Niedner's Sons Company, Maiden. Organization certified April 
29, 1907. 1903, c. 437. 

Chas. P. Whittle Mfg. Co., Boston. Organization certified September 
2, 1903. 1903, c. 437. 



126 TAX COMMISSIONER'S REPORT. [Jan. 

Charles R. Field Manufacturing Company (Inc.), Greenfield. Or- 
ganization certified June 4, 1906. 1903, c. 437. 

Charles R. Fuller Company, Boston. Organization certified August 30, 
1907. 1903, c. 437. 

Charles R. Gow Company, The, Boston. Organization certified Jan- 
uary 11, 1906. 1903, c. 437. 

Charles River Garage Company, Boston. Organization certified Feb- 
ruary 17, 1909. 1903, c. 437. 

Charles River Power Company, Needham. Organization certified 
August 19, 1904. 1903, c. 437. 

Charles River Woolen Company, Bellingham. Organization certified 
November 6, 1899. Pub. Stat., c. 106. 

Charles S. Brown Company, Boston, Organization certified April 10, 
1894. Pub. Stat., c. 106. 

Chas. S. Champney, Incorporated, Boston. Organization certified No- 
vember 8, 1909. 1903, c. 437. 

Charles S. Gove Company, Boston. Organization certified April 5, 
1906. 1903, c. 437. 

Chas. S. Hald Painting and Decorating Company, Brookline. Organ- 
ization certified September 28, 1909. 1903, c. 437. 

Charles S. Hodsdon Company, Cambridge. Organization certified Oc- 
tober 12, 1909. 1903, c. 437. 

Charles S. Sexton Company, Springfield. Organization certified No- 
vember 13, 1905. 1903, c. 437. 

Charles Stretton and Son Company, Stoughton. Organization certified 
June 22, 1909. 1903, c. 437. 

Charles W. Arnold & Company, Corporation, Haverhill. Organiza- 
tion certified December 31, 1900. Pub. Stat., c. 106. 

Charles W. Blake Company, Bedford. Organization certified April 4, 
1906. 1903, c. 437. 

Charles W. Smith Companv, Medford. Organization certified May 
28, 1907. 1903, c. 437. * 

Charles Waugh Company, Cambridge. Organization certified January 
1, 1907. 1903, c. 437. 

Charles West Lumber Company, Boston. Organization certified May 
15, 1906. 1903, c. 437. 

Charles Wing Company, The, Amesbury. Organization certified No- 
vember 20, 1893. Pub. Stat., c. 106. 

Charlestown Enterprise Company, Boston. Organization certified No- 
vember 6, 1884. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 127 

Charlestowii Gas and Electric Company, Charlestown. Chartered 1846, 
c. 98. 1891, c. 360. 

Charlesview Land Company, Boston. Organization certified April 17, 

1908. 1903, c. 437. 

Charlton Country Club Incorporated, Charlton. Organization certified 
April 20, 1909. 1903, c. 437. 

Chase and Cooledge Company, The, Holyoke. Oi^anization certified 
January 28, 1898. Pub. Stat., c. 106. 

Chase and Laubham Corporation, Haverhill. Chartered 1907, c. 119. 
Organization certified April 18, 1907. 

Chase and Sandford Company, Boston. Organization certified Octo- 
ber 6, 1904. 1903, c. 437; 1903, c. 437, * 41. 

Chase Company, Lynn. Organization certified October 2, 1908. 1903, 
c437. 

Chase Turbine Manufacturing Company, Orange. Organization cer- 
tified March 6, 1874. ^ 

Chatham Railroad Company, Chatham. Organization certified Feb- 
ruary 25, 1887. Pub. Stat., c. 112. 

Chatham Weir Company, Boston. Organization certified March 29, 

1909. 1903, c. 437. 

Chattel Loan Company, Boston. Chartered May 16, 1907. 1907, c. 415. 
1908, c. 236. Organization certified September 4, 1908; 1903, 
c. 437. 1909, c. 400. 

Cheewawbeek Farm, Incorporated, Sherborn. Organization certified 
July 18, 1907. 1903, c. 437. 

Chehnsford Gas Light Company, The, Chelmsford. Organization cer- 
tified February 24, 1902. Rev. Laws, c. 110. 

Chelsea Amusement Company, Boston. Organization certified Decem- 
ber 16, 1909. 1903, c. 437. 

Chelsea Clock Company, Chelsea. Organization certified August 2, 
1897. Pub. Stat., c. 106. 

Chelsea Cordage Company, Chelsea. Organization certified February 

12, 1892. Pub. Stat, e. 106. 

Chelsea Distributing Company, Chelsea. Organization certified April 
8, 1908. 1903, c. 437. 

Chelsea Gas Light Company, Chelsea. Chartered 1852, c. 179. 

Chelsea Independent Association, Incorporated, Chelsea. Organization 
certified August 17, 1909. 1903, c. 437, 

Chelsea Moulding Company, Chelsea. Organization certified August 

13, 1908. 1903, c. 437. 



128 TAX COMMISSIONER'S REPORT. [Jan. 

Chelsea Trust Company, Chelsea. Organization certified February 2, 

1907. 1904, c. 374. 

Chemical Paper Company, Holyoke. Organization certified January 
9, 1880. 1870, c. 224. 

Chemical Specialty Company, The, Melrose. Organization certified No- 
vember 5, 1909. 1903, c. 437. 

Chemolene Company, The, Orange. Organization certified May 26, 
1904. 1903, c. 437. 

Cheney and Thomson Company, LowelL Organization certified Octo- 
ber 27, 1906. 1903, c. 437. 

Cheney Bigelow Wire Works, Springfield. Organization certified July 
13, 1887. Pub. Stat., c. 106. 

Cherry Machine Company, The, Boston. Organization certified May 
4, 1908. 1903, c. 437. 

Cheshire Lime Manufacturing Company, Cheshire. Organization cer- 
tified March 5, 1907. 1903, c. 437. 

Cheshire Water Company, Cheshire. Chartered 1875, c. 41. 

Cheshire White Quartz Sand Company, Cheshire. Organization cer- 
tified March 9, 1876. 

Chester and Becket Railroad Company, The, Chester. Organization 
certified July 24, 1896. Pub. Stat., c. 112. 

Chester Co-operative Creamery Association, Chester. Organization 
certified February 24, 1891. Pub. Stat., c. 106. 

Chester Electric Light Company, Chester. Organization certified July 
17, 1909. Rev. Laws, c. 110. 

Chester Quarry Company, The, Quincy. Organization certified De- 
cember 16, 1908. 1903, c. 437. 

Chester S. Morrison Co., Boston. Organization certified February 27, 

1908. 1903, c. 437. 

Chesterfield Hotel Company, The, Chesterfield. Org^ization certified 
February 29, 1904. 1903, c. 437. 

Chestnut Hill Real Estate Association of Marlborough, Marlborough. 
Chartered 1888, c. 61. 

Chickering & Sons. Chartered 1901, c. 320. 

Chicopee Falls Building Company, Chicopee. Chartered 1887, c. 353. 

Chicopee Gas Light Company, Chicopee. Organization certified De- 
cember 14, 1896. Pub. Stat., c. 106. 

Chicopee Manufacturing Company, Chicopee. Chartered 1822, c. 48. 
1826, c. 113; 1896, c. 487. 



1910.] PUBLIC DOCUMENT — No. 16. 129 

Child Acme Cutter and Press Company, The, Boston. Organization 
certified June 13, 1887. Pub. Stat., c. 106. 

Childs Auditing Company, Boston. Organization certified April 30, 
1909. 1903, c. 437. 

Chilmark China Clay Corporation, Chilmark. Organization certified 
October 29, 1897. Pub. Stat., c. 106. 

Chilson Furnace Company, Mansfield. Organization certified May 24, 
1898. Pub. Stat., c. 106. 

China-American Trading Company, Boston. Organization certified 
July 14, 1909. 1903, c. 437. 

China Hall Company, Boston. Organization certified October 12, 
1908. 1903, c. 437. 

Chipman & McGrath Company, Salem. Organization certified No- 
vember 16, 1908. 1903, c. 437. 

Chipman Pulp Company, Lawrence. Organization certified November 
16, 1908. 1903, c. 437. 

Choate Drug and Chemical Company, The, Boston. Organization cer- 
tified September 14, 1889. Pub. Stat., c. 106. 

Christian Hotel Company, Boston. Organization cei-tified November 
13, 1905. 1903, c. 437. 

Christian B^i:ister Association, The, Boston. Organization certified 
July 11, 1872. 

Church Street Automobile Corporation, Lowell. Organization certified 
February 9, 1909. 1903, c. 437. 

Churchill and Alden Company, Brockton. Organization certified July 
28, 1903. Rev. Laws, c. 110. 

Churchill Company, The, Boston. Organization certified February 28, 
1908. 1903, c. 437. 

Churchill Cranberry Company, Bridgewater. Organization certified 
August 10, 1905. 1903, c. 437. 

Churchill Dry Goods Company, Bridgewater. Organization certified 
October 9, 1905. 1903, c. 437. 

Cigar Makers' Co-operative Association, The, Boston. Organization 
certified March 26, 1888. Pub. Stat., c. 106. 

Cilley Gem and Mica Company, Maiden. Organization certified March 
5, 1909. 1903, c. 437. 

Circular Loom Products Company, Chelsea. Organization certified De- 
cember 14, 1909. 1903, c. 437. 

Citizens' Electric Street Railway Company. Chartered 1899, c. 304. 



130 TAX COMMISSIONER'S REPORT. [Jan. 

Citizens' Gas, Electric and Power Company of Nantucket, Nantucket. 
Organization certified April 12, 1905. Rev. Laws, c. 110. 

Citizens' Gas Light Company of Quincy, Quincy. Chartered 1860, 
c. 36. 

Citizens Independent Telephone Company, The, Williamsburg. Or- 
ganization certified May 4, 1905. Rev. Laws, c. 110. 

Citizens* Inter-State Express Company, Greenfield. Organization cer- 
tified l^ovember 17, 1909. 1903, c. 437. 

Citizens' Loan Association, Worcester. Organization certified No- 
vember 28, 1903. 1903, c. 437. 

Citizens' Telephone and Telegraph Company, Worcester. Organization 
certified June 5, 1900. Pub. Stat., c. 106. 

City Coal Company, New Bedford. Organization certified November 
6, 1895. Pub. Stat., c. 106 ; 1891, c. 360. 

City Loan Company, Boston. Organization certified November 14, 1907. 

1903. c. 437. 

City Manufacturing Corporation, New Bedford. Organization cei»- 
tified April 23, 1888. Pub. Stat., c. 106. 

City Market Company of Holyoke, Massachusetts, The, Holyoke. Or- 
ganization certified September 28, 1906. 1903, c. 437. 

City Trust Company, Boston. Chartered 1900, c. 83. 

Claflin Coal Company, Worcester. Organization certified January 30, 
1908. 1903, c. 437. 

Clapp and Abercrombie Company, The, Greenfield. Organization cer- 
tified February 9, 1905. 1903, c. 437. 

Clapp-Eastham Company, Boston. Organization certified January 24, 
1908. 1903, c. 437. 

Clapp Tea Company, The, Avon. Organization certified December 17, 

1904. 1903, c. 437. 

Clark & Merrill Company, Boston. Organization certified April 8, 1907. 
1903, c. 437. 

Clark and Roberts Company, Boston. Organization certified May 24, 

1905. 1903, c. 437; 1903, c. 437, J 41. 

Clark and Sands Company, Worcester. Organization certified April 
9, 1908. 1903, c. 437. 

Clark and Smith Company, Boston. Organization certified May 26, 
1905. 1903, c. 437. 

Clark Bros. Company, Boston. Organization certified May 3, 1897. 
Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 131 

Clark Chemical Company, Boston. Organization certified July 16, 
1906. 1903, c. 437; 1903, c. 437, 5 41. 

Clark, Coggin and Johnson Company, Boston. Organization certified 
January 15, 1902. Rev. Laws, c. 110. 

Clark-Hutchinson Company, Boston. Organization certified May 24, 
1892. Pub. Stat., c. 106. 

Clark Machine and Foundry Company, Franklin. Organization certi- 
fied March 22, 1909. 1903, c. 437*^ 

Clark Sawyer Company, The, Worcester. Organization certified March 
24, 1890. Pub. Stat., c. 106. 

Clark Staging Company, The, Boston. Organization certified January 
19, 1909. 1903, c. 437. 

Cleanso Specialty Co., Cambridge. Organization certified December 10, 
1908. 1903, c. 437. 

Gear Brook Cranberry Company, Duxbury. Organization certified 
August 22, 1903. 1903, c. 437. 

Cleaveland Securities Company, Boston. Organization certified Octo- 
ber 21, 1907. 1903, c. 437. 

Clement Manufacturing Company, Northampton. Organization cer- 
tified July 7, 1880. 1870, c. 224. 

Clemson-Bailey Company, Wobum. Organization certified August 20, 

1902. Rev. Laws, c. 110. 

Cleveland- Cheever Company, Boston. Oi^anization certified January 
23, 1906. 1903, c. 437. 

Cliflford Building Company, Lenox. Organization certified May 6, 1907. 

1903, c. 437. 

Clifford S. Cobb Company, Waltham. Organization certified February 
3, 1906. 1903, c. 437. 

Clifton Nail and Supply Company, The, Boston. Organization cer- 
tified December 9, 1904. 1903, c. 437. 

Gimax Company, The, Barnstable. Organization certified January 9, 
1908. 1903, c. 437. 

Climax Composite Company, Boston. Organization certified November 
5, 1908. 1903, c. 437. 

Climax Manufacturing Company, Orange. Organization certified Sep- 
tember 4, 1906. 1903, c. 437. 

Climax Paper Box Company, Cambridge. Organization certified March 
12, 1907. 1903, c. 437. 

Climax Smoke Preventer Company, The, Boston. Organization certi- 
fied January 20, 1908. 1903, c. 437. 



132 TAX COMMISSIONER'S REPORT. [Jan. 

Clinton Concrete Company, Clinton. Organization certified May 18, 

1908. 1903, c. 437. 

Clinton Foundry Company, Clinton. Organization certified March 3, 

1909. 1903, c. 437. 

Clinton Gas light Company, Clinton. Chartered 1854, c. 62. 

Clinton Market Company, Boston. Chartered 1884, c. 83. 

Clinton Specialty Manafactnring Company, Clinton. Organization 
cei-tified January 19, 1901. Pub. Stat., c. 106; Rev. Laws, c. 109, 
$9. 

Clinton Times Publishing Company, Clinton. Organization certified 
September 29, 1909. 1903, c. 437. 

Clinton W. Schwamb and Co. Incorporated, Arlington. Organization 
certified April 5, 1909. 1903, c. 437. 

Clinton Wire Cloth Company, Clinton. Organized 1856, under 1851, 
c. 133. 1870, c. 224, S 12. 

Cloudland Farm, Inc., Boston. Organization certified December 16, 
1908. 1903, c. 437. 

Clough Lumber Company, Boston. Organization certified March 10, 
1905. 1903, c. 437. 

Cloverdale Company, The, Boston. Organization certified April 8, 
1904. 1903, c. 437; 1903, c. 437, i 41. 

Club Stable Corporation, New Bedford. Organization certified De- 
cember 30, 1895. Pub. Stat., c. 106. 

Cluett, Peabody & Co., Inc., Boston. Organization certified August 23, 
1904. 1903, c. 437. 

Coates Clipper Manufacturing Company, Worcester. Organization cer- 
tified January 16, 1894. Pub. Stat., c. 106. 

Cobb & Drew, Inc., Kingston. Organization certified March 6, 1907. 
1903, c. 437. 

Cobb and White Company, Boston. Organization certified February 
19, 1907. 1903, c. 437. 

Cobb, Bates and Yerxa Company, Boston. Organization certified De- 
cember 26, 1896. Pub. Stat., c. 106. 

Cobb-Eastman Company, The, Boston. Organization certified April 
29, 1897. Pub. Stat., c. 106; 1891, c. 360. 

Cobb Hersey Company, Boston. Organization certified August 24, 
1908. 1903, c. 437. 

Cobb Stove and Machine Company, Taunton. Organization certified 
January 23, 1884. Pub. Stat., c. 106. 



1910.J PUBLIC DOCUMENT — No. 16. 133 

Cobom Manufacturing Company, Framingham. Organization certi- 
fied June 12, 1885. Pub. Stat., c. 106. 

Cobom Trolley Track Manufacturing Company, The, Holyoke. Or- 
ganization certified February 15, 1888. Pub. Stat., c. 106. 

Cocheco Express Company, Haverhill. Organization certified Septem- 
ber 22, 1908. 1903, c. 437. 

Coehichewick Lake Ice Company, Lawrence. Organization certified 
April 3, 1894. Pub. Stat., c. 106. 

Cochrane Chemical Company, Boston. Organization certified January 
15, 1883. Pub. Stat., c. 106. 

Cochrane Manufacturing Company, Maiden. Organization certified 
March 25, 1897. Pub. Stat., c. 106. 

Codman & Co., Incorporated, Boston. Organization certified May 1, 
1908. 1903, c. 437. 

Codman & Hall Co., Boston. Organization certified January 31, 1896. 
Pub. Stat., c 106. 

Codman & Shurtleff, Inc., Boston. Organization certified May 28, 1904. 
1903, c. 437. 

Coes & Young Company, Boston. Organization certified July 1, 1908. 
1903, c. 437. 

Coes Wrench Company, The, Worcester. Organization certified March 
31, 1888. Pub. Stat., c. 106. 

Coghlin Electric Co., Worcester. Organization certified June 18, 1897. 
Pub. Stat., c. 106; 1903, c. 437, 4 41. 

Cohannet Silver Company, Taunton. Organization certified February 
24, 1903. Rev. Laws, c. 110. 

Cohasset Electric Company, Cohasset. Organization certified July 31, 
1890. Pub. Stat., c. 106. 

Cohasset Water Company, Cohasset. Chartered 1886, c. 128. 

Coin Control Scissors Sharpening Company, The, Lynn. Organization 
certified November 17, 1908. 1903, c. 437. 

Colchester Mill Company, The, Amesbury. Organization certified May 
12, 1891. Pub. Stat., c. 106. 

Cold Blast Market Company, Fitchburg. Organization certified Octo- 
ber 3, 1906. 1903, c. 437. 

Coldwell-Gildard Company, The, Fall River. Organization certified 
January 14, 1904. 1903, c. 437. 

Cole & Treat Company, Boston. Organization certified February 15, 
1907. 1903, c. 437. 



134 TAX COMMISSIONER'S REPORT. [Jan. 

Cole Dnig Co., Boston. Organization certified October 18, 1907. 1903, 
c. 437. 

Collateral Loan Company, Boston. Chartered 1859, c. 173. 1869, 
c. 428. 

College City Cutlery Company, Northampton. Organization certified 
August 5, 1907. 1903, c. 437. 

Colley lee Cream Company, The, Lynn. Organization certified October 

9, 1908. 1903, c. 437. 

CoUier-Keyworth Company, Gardner. Organization certified June 29, 
1906. 1903, c. 437. 

CoUieson Bros., Incorporated, Boston. Organization certified May 21, 
1908. 1903, c. 437. 

Collins & Fairbanks Company, Boston. Organization certified Sep- 
tember 22, 1898. Pub. Stat., c. 106. 

Collins and Rankin Company, Boston. Organization certified January 

10, 1906. 1903, c. 437. 

Collins Drug Company, Newburyport. Organization certified December 
24, 1908. 1903, c. 437. 

Collins Hardware Company, Lynn. Organization certified February 2, 
1905. 1903, c. 437. 

Collins Horse Shoe Company, The, Boston. Organization certified 
January 11, 1907. 1903, c. 437. 

Collins, Lee Company, Chelsea. Organization certified June 12, 1908. 
1903, c. 437. 

Collins Manufacturing Company, The, Wilbraham. Organization cer- 
tified April 10, 1876. 

CoUins-Plass Company, Fall River. Organization certified December 

29, 1909. 1903, c. 437. 

Collins, Pratt & Graves Company, Boston. Organization certified 
March 15, 1909. 1903, c. 437. 

Collver Tours Company, The, Boston. Organization certified May 12, 
1905. 1903, c. 437. 

Colonial Bed Company, Boston. Organization certified August 21, 
1908. 1903, c. 437. 

Colonial Clothing Company, Lawrence. Organization certified October 

30, 1909. 1903, c. 437. 

Colonial Comb and Novelty Company, Leominster. Organization certi- 
fied February 8, 1909. 1903, c. 437. 

Colonial Cranberry Company, Boston. Organization certified January 
8, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 135 

Colonial File Company of Massachasetts, Boston. Organization cer- 
tified September 30, 1907. 1903, c. 437. 

Colonial File Selling Company, The, Boston. Organization certified 
December 24, 1906. 1903, e. 437. 

Colonial Furniture Company, The, Boston. Organization certified 
August 18, 1908. 1903, c. 437. 

Colonial Interstate Express Co., Salem. Organization certified June 
15, 1908. 1903, c. 437. 

Colonial Leather (roods Company, Somerville. Organization certified 
August 3, 1908. 1903, c. 437. 

Colonial Manufacturing Company, Westfield. Organization certified 
October 14, 1907. 1903, c. 437. 

Colonial Optical Company, Boston. Organization certified July 29, 
1907. 1903, c. 437. 

Colonial Real FiState Agency Company, Springfield. Organization cer- 
tified September 25, 1907. 1903, c. 437. 

Colonial Securities Company, Boston. Organization certified January 
12, 1905. 1903, c. 437. 

Colonial Theatre Company, Lawrence. Organization certified August 
31,1909. 1903, c. 437. 

Colony Stock Farm, Incorporated, Yarmouth. Organization certified 
April 29, 1908. 1903, c. 437. 

Colrain Electric Light & Power Company, The, Colrain. Organization 
certified February 8, 1908. Rev. Laws, c. 110. 

Columbia Cement Construction Company, Boston. Organization cer- 
tified November 5, 1908. 1903, c. 437. 

Columbia Comb Company, Leominster. Organization certified Decem- 
ber 4, 1903. 1903, c. 437. 

Columbia Creamery Company, Springfield. Organization certified May 
10, 1909. 1903, c. 437. 

Columbia Electric Engineering Company, Boston. Organization cer- 
tified April 1, 1897. Pub. Stat., c. 106. 

Columbia Engraving Company, Boston. Organization certified Feb- 
ruary 1, 1895. Pub. Stat., c, 106. 

Columbia Inter-State Express Company, Worcester. Organization cer- 
tified May 28, 1909. 1903, c. 437. 

Coliunbia Jewelry Company, Cambridge. Organization certified July 14, 
1909. 1903, c. 437. 

Columbia Kid Company, Boston. Organization certified February 10, 
1900. Pub. Stat., c. 106. 



136 TAX COMMISSIONER'S REPORT. [Jan. 

Columbia Trust Company, Boston. Chartered 1892, c. 400. 

Columbia Wire Cordage Company, Boston. Organization certified 
October 3, 1905. 1903, c. 437. 

Columbian Amusement Company, Attleborough. Organization certified 
July 12, 1909. 1903, c. 437. 

Columbian Gem Mining Company, Boston. Organization certified Sep- 
tember 18, 1907. 1903, c. 437. 

Columbian Insecticide Company of Boston, The, Boston. Organization 
certified March 24, 1904. 1903, c. 437. 

Columbian National Life Insurance Company, The, Boston. Chartered 
1902, c. 447. 

Columbian Orchestra, Incorporated, The, Lawrence. Organization cer- 
tified June 13, 1907. 1903, c. 437. 

Columbian Waterproofing & Cleaning Company, Boston. Organization 
certified January 30, 1907. 1903, c. 437. 

Coman Drug Company, The, Boston. Organization certified February 
4, 1908. 1903, c. 437. 

Combination Envelope Company, Holyoke. Organization certified Jan- 
uary 5, 1907. 1903, c. 437. 

Combined Tool Company, The, Leominster. Organization certified 
May 22, 1905. 1903, c. 437. 

Combustion Engine Power Company, Boston. Organization certified 
March 30, 1909. 1903, c. 437. 

Comins and Company, Incorporated, Oxford. Organization certified 
May 3, 1905. 1903, c. 437. 

Commercial Brewing Company, Boston. Organization certified May 
20, 1907. 1903, c. 437. 

Commercial Cable Company, The, Boston. Organization certified 
March 15, 1906. Rev. Laws, c. 110. 

Commercial Corporation Company, Boston. Organization certified 
July 31, 1908. 1903, c. 437. 

Commercial Credit Company, Worcester. Organization certified April 
23, 1908. 1903, c. 437. 

Commercial Express Company, Lynn. Organization certified June 18, 

1908. 1903, c. 437. 

Commercial Fibre Company, Boston. Organization certified August 27, 

1909. 1903, c. 437. 

Commercial Investment Co., The, Boston. Organization certified April 
3, 1909. • 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 137 

Commercial Oil Company, Boston. Organization certified February 14, 
1908. 1903,0.437. 

Commereial Oxygen Company, The, Boston. Organization certified 
June 27, 1907. 1903, c. 437. 

Commereial Patents Company, Boston. Organization certified March 
19, 1906. 1903, c. 437. 

Commercial Pioneer Institution (Incorp.), Cambridge. Organization 
certified February 11, 1905. 1903, c. 437. 

Commercial Tow Boat Company, The, Boston. Organization certified 
October 5, 1887. Pub. Stat., e. 106. 

Cdmnercial Truck Company of New England, Boston. Organization 
certified June 21, 1907. 1903, c. 437. 

Commereial Union Telegraph Company of Massachusetts, The, Boston. 
Organization certified August 3, 1888. Pub. Stat.^ c. 106. 

Commercial Wharf Company, The, Boston. Chartered 1832, c. 51. 
1882, c. 39. 

Coimnon Sense Gum Company, Boston. Organization certified May 1, 
1907. 1903, c. 437. 

Commonwealth Garage, Incorporated, Boston. Organization certified 
August 24, 1908. 1903, c. 437. 

Commonwealth Glue Company, Boston. Organization certified April 
26, 1904. 1903, c. 437. 

Commonwealth Instrument Company, Boston. Organization certified 
July 27, 1909. 1903, c. 437. 

Commonwealth Last Company, Boston. Organization certified October 
10, 1907. 1903, c. 437. 

Commonwealth Manufacturing Company, Boston. Organization cer- 
tified August 10, 1908. 1903, c. 437. 

Commonwealth Mining Company, Boston. Organization certified De- 
cember 24, 1906. 1903, c. 437. 

Commonwealth Motor Car Company, Boston. Organization certified 
February 13, 1907. 1903, c. 437. 

Commonwealth News Agency, Everett. Organization certified Janu- 
ary 30, 1908. 1903, c. 437. 

Commonwealth Oil Company, Boston. Organization certified November 
8, 1905. 1903, c. 437. " 

Commonwealth Press Inc., Boston. Orpinization certified February 
4, 1905. 1903, c. 437; 1903, c. 437, 4 41. 

Commonwealth Shoe and Leather Company, Boston. Organization 
certified May 9, 1884. Pub. Stat., c. 106. 



138 TAX COMMISSIONER'S REPORT. [Jan. 

Commonwealth Trust Company, Boston. Chartered 1887, c. 224. 
1888, c. 271; 1889, c. 437; 1904, c. 182. 

Complete Combustion Utilities (Corp.), Boston. Organization certified 
December 2, 1909. 1903, c. 437. 

Compressed Air House Cleaning Company, Lawrence. Organization 
certified May 15, 1907. 1903, c. 437. 

Compressed Steel Shafting Company, Boston. Organization certified 
October 6, 1903. 1903, c. 437. 

Conanicut Mills. Fall River. Organization certified March 6, 1880. 
1870, c. 224. 

Con ant and Donelson Company, Greenfield. Organization oertified 
March 1, 1905. 1903, c. 437. 

Conant Ball Company, Boston. Organization certified May 21, 1909. 

1903, c. 437. 

Conant Brothers Company, Boston. Organization certified December 
7, 1891. Pub. Stat., c. 106; 1891, c. 360. 

Conant, Whiting and Company (Incorporated), Boston. Organization 
certified September 10, 1907. 1903, c. 437. 

Concord and Boston Street Railway Company. Organization certified 
June 5, 1901. Pub. Stat., c. 113. 

Concord Building Company, Framingham. Organization certified De- 
cember 7, 1896. Pub. Stat., c. 106. 

Concord Drug Company of Lowell, Lowell. Organization certified 
January i, 1904. 1903, c. 437. 

Concord, Maynard and Hudson Street Railway Company, The. Or- 
ganization certified March 27, 1901. Pub. Stat., c. 113. 

Concord Motor Car Company, Boston. Organization certified June 4, 
1906. 1903, c. 437. 

Concord Publishing Company, The, Boston. Organization certified 
December 28, 1907. 1903, c. 437. 

Concord School Company, Concord. Organization certified September 
10, 1897. Pub. Stat., c. 115. 

Concrete Power Block Company, Boston. Organization certified June 
10, 1908. 1903, c. 437. 

Condit Amusement Company, Boston. Organization certified May 11, 

1904. 1903, c. 437. 

Coney Island Motor Boat Company, Boston. Organization certified 
March 26, 1907. 1903, c. 437. 

Confectioners' Machinery and Manufacturing Company, Springfield* 
Organization certified August 11, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 139 

Congress Bowling Alleys Inc., The, Chelsea. Organization certified No- 
vember 19, 1909. 1903, c. 437. 

Congress Investment Company, The, Boston. Organization certified 
March 25, 1905. 1903, c. 437. 

Congress Shoe & Rubber Company, Boston. Organization certified 
June 8, 1909. 1903, c. 437. 

Connecticut River Bridge', The Proprietors of, Montague. Chartered 
1796. 

Connecticut River Power Company, Amherst. Organization certified 
January 3, 1907. 1903, c. 437. 

Connecticut River Railroad Company, Northampton. Chartered 1845, 
c. 8. 1886, c. 16. 

Connecticut River Transmission Company, Boston. Organization cer- 
tified February 5, 1908. Rev. Laws, c. 110. 

Connecticut Valley Sanitarium and Hospital AsBOciation, Northampton. 
Organization certified July 2, 1908. 1903, c. 437. 

Connecticut Valley Street Railway Company. Organization certified 
February 17, 1899. Rev. Laws, c. 109, J 9. 

Consignors' Union Inc., The, Boston. Organization certified July 24, 
1908. 1903, c. 437. 

Consohdated Dry Goods Company, Springfield. Organization certified 
December 7,' 1905. 1903, c. 437. 

Consolidated Gas Incandescent Light Company, Boston. Organization 
certified April 23, 1909. 1903, c. 437. 

Consolidated Ice Company, The, Clinton. Organization certified April 
12, 1906. 1903, c. 437. 

Consolidated Lumber Company, Boston. Organization certified No- 
vember 26, 1906. 1903, c. 437. 

Consolidated Rubber Tire Co. of Boston, Boston. Organization cer- 
tified May 9, 1905. 1903, c. 437. 

Consolidated Securities Company, Boston. Organization certified Jan- 
uary 4, 1907. 1903, c. 437. 

Consolidated Wrapping Machine Company, Springfield. Organization 
certified February 28, 1907. 1903, c. 437. 

Construction Information Company, The, Boston. Organization cer- 
tified May 2, 1906. 1903, c. 437. 

Consumers Coal Corporation, Boston. Organization certified Septem- 
ber 9, 1907. 1903, c. 437. 

Consumers Electric Company, Boston. Organization certified February 
11, 1907. Rev. Laws, c. 110. 



140 TAX COMMISSIONER'S REPORT. [Jan. 

Consumers Glue Company, Boston. Organization certified January 8, 

1907. 1903, c. 437. " 

Consumers Ice Co., Springfield. Organization certified December 11, 

1908. 1903, c. 437. 

Consumers Universal Supply Company, Boston. Organization cer- 
tified December 5, 1907. 1903, c. 437. 

Continental Shoe Company, The, Brockton. Organization certified De- 
cember 4, 1907. 1903, c. 437. 

Continental Waste Company, Incorporated, Boston. Organization cer- 
tified March 31, 1909. 1903, c. 437. 

Continental Wood Screw Company, Boston. Organization certified 
October 10, 1904. 1903, c. 437. 

Contractors & Builders Supply Company, Somerville. Organization 
certified October 23, 1907. 1903, c 437. 

Converse Laundry Company, Boston. Organization certified November 
12, 1909. 1903, c. 437. 

Converse Rubber Co., Boston. Organization certified October 22, 1908. 
1903, c. 437. 

Converse Rubber Shoe Company, Boston. Organization certified Oc- 
tober 29, 1908. 1903, c. 437. 

Conveyancers Title Insurance Company, Boston. Organization cer- 
tified February 15, 1889. Pub. Stat., c. 106; 1887, c. 214. 

Conway Chair Company, The, Boston. Organization certified Decem- 
ber 3, 1908. 1903, c. 437. 

Conway Co-operative Creamery of Conway, Mass., Conway. Organi- 
zation certified May 25, 1886. Pub. Stat., c. 106. 

Conway Electric Street Railway Company, Conway. Chartered 1894, 
c. 252. 

Cook Electric Company, Greenfield. Organization certified December 
14, 1906. 1903, c. 437. 

Cook Fire Door Company, Boston. Organization certified September 
25, 1908. 1903, c. 437. 

Cook Lumber Company, Greenfield. Organization certified June 16, 

1909. 1903, c. 437. 

Cook-Perkins Tack Companv, Brockton. Organization certified January 
29, 1907. 1903, c. 437.' 

Cook- Vivian Company, Boston. Organization certified May 24, 1900. 
Pub. Stat., c. 106. 

Cooley Brothers Company, The, Westfield. Organization certified No- 
vember 23, 1897. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 141 

Cooley Dry Gbods Store, Incorporated, The, Springfield. Organization 
certified August 4, 1905. 1903, c. 437. 

Coolidge-Cabot Company, Boston. Organization certified April 9, 
1903. Rev. Laws, c. 110. 

Coolidge Ice Company, Lynn. Organization certified January 26, 1905. 
1903, c. 437. 

Coolidge Refrigerator and Car Company, Boston. Organization cer* 
tified November 14, 1904. 1903, c. 437. 

Coombs and Gilbert Furniture Company, The, Haverhill. Organiza- 
tion certified October 18, 1898. Pub. Stat., c. 106. 

Co-Op. Stain and Blacking Company, Lynn. Organization certified De* 
cember 31, 1909. 1903, c. 437. 

Cooper Lowell Company, Boston. Organization certified July 3, 1907. 
1903, c. 437. 

Co-operative Candy Company, Somerville. Organization certified De- 
cember 9, 1909. 1903, c. 437. 

Co-operative Coal & Wood Company, The, Holyoke. Organization cer- 
tified November 20, 1908. 1903, c. 437. 

Co-operative File Company, Lawrence. Organization certified Feb* 
ruary 2, 1906. 1903, c. 437. 

Co-operative Loan Company, The, Boston. Organization certified 
March 6, 1905. 1903, e. 437. 

Coops Manufacturing Company, Boston. Organization certified May 
21, 1907. 1903, c. 437. 

Copley Motor Car Company, Boston. Organization certified July 17, 
1909. 1903, c. 437. 

Copley Trust Company, Boston. Chartered 1901, c. 27. 1903, c. 447. 

Cordaville Woolen Company, Southborough. Organization certified 
March 9, 1876. 1870, c. 224. 

Cordis Mills, Millbury. Organization certified June 25, 1875. 1870, 
c. 224. 

Corey Hill Garage Company, Brookline. Organization certified Augpist 
23, 1907. 1903, c. 437. 

Corey Klein Co., Worcester. Organization certified November 2, 1907. 
1903, c. 437. 

Corey Leather Company, Boston. Organization certified December 23, 
1889. Pub. Stat, c. 106. 

Cornelius Callahan Company, The, Boston. Organization certified May 
21, 1888. Pub. Stat., c. 106. 



142 TAX COMMISSIONER'S REPORT. [Jan. 

Cornell Mills, Fall River. Organization certified March 30, 1889. Pub. 
Stat., c. 106. 

Corperdix Paper Tube Company, Lowell. Organization certified Oc- 
tober 16, 1908. 1903, c. 437. 

Corporation Charter Co., Boston. Organization certified January 29, 
1907. 1903, c. 437. 

Corporation Security Company, Boston. Organization certified April 
25, 1904. 1903, c. 437. 

Corporation Trust & Guarantee Company, Boston. Organization cer- 
tified May 12, 1905. 1903, c. 437. 

Corporation Trust & Organization Company, Boston. Organization 
certified May 12, 1905. 1903, c. 437. 

Corporation Trust & Registration Company, Boston. Organization 
certified May 12, 1905. 1903, c. 437. 

Corporation Trust, Incorporated, The, Boston. Organization certified 
May 12, 1905. 1903, c. 437. 

Corr Manufacturing Company, Taunton. Organization certified De- 
cember 5, 1895. Pub. Stat., c. 106. 

Corset H. Company, Worcester. Organization certified December 14, 
1904. 1903, c. 437. 

Corwin-Wilde Company, The, Boston. Organization certified March 29, 
1893. Pub. Stat., c. 106. 

Cosmopolitan Mercantile Investment Co., Boston. Organization cer- 
tified September 20, 1007. 1903, c. 437. 

Costello-Linsky Company, Lawrence. Organization certified May 11, 
1909. 1903, c. 437. 

Cot^ Multiple Compass Company, The, Boston. Organization certified 
February 14, 1007. 1903, c. 437. 

Cotocheset Company, Barnstable. Organization certified September 
13, 1887. Pub.'^Stat., c. 106. 

Cottage City Rink Company, Taunton. Organization certified Feb- 
ruary 2, 1906. 1903, c. 437. 

Cottage City Water Company, Oak Bluffs. Chartered 1890, c. 151. 

Cottage Park Hotel Corporation, Winthrop. Organization certified 
October 24, 1904. 1903, c. 437. 

Cotter Shoe Company, Lynn. Organization certified August 2, 1905. 
1903, c. 437. 

Cotter's Express Corporation, New Bedford. Organization certified 
March 19, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 143 

Cottle Leather Company, Boston. Organization certified August 8, 1901. 
Pub. Stat., c. 106. 

Couch & Seeley Co., Boston. Organization certified April 7, 1899. 
Pub. Stat., c. 106. 

Conghlan and Shells Company, Boston. Organization certified May 7, 
1907. 1903, c. 437. 

Coulter Coal & Lumber Company, The, Millbury. Organization cer- 
tified May 26, 1906. 1903, c. 437. 

Country Club Soda Company, Incorporated, Springfield. Organization 
certified August 15, 1908. 1903, c. 437. 

Courier-Citizen Company, Lowell. Organization certified November 
19, 1894. Pub. Stat., c. 106. 

Courier-Independent Publishing Company, The, Wareham. Organiza- 
tion certified March 6, 1901. Pub. Stat., c. 106. 

Courier Publishing Company, Boston. Organization certified July 8, 
1871. 

Court Street Theatre Company, Boston. Organization certified March 
26, 1907. 1903, c. 437. 

Corel and Osbom Company, The, Fall River. Organization certified 
June 8, 1898. Pub. Stat., c. 106. 

Coveney Building Company, Hyde Park. Organization certified Sep- 
tember 25, 1906. 1903, c. 437. 

Cowen Company, Boston. Organization certified November 22, 1905. 
1903, c. 437; 1903, c. 437, J 41. 

Crafts-Riordon Shoe Co., Inc., Pepperell. Organization certified 
March 13, 1908. 1903, c. 437; 1903, c. 437, J 41. 

Craftsman Company of Boston, The, Boston. Organization certified 

September 12, 1908. 1903, c. 437. 

/ 

Craglyon Investment Company, Boston. Organization certified Septem- 
ber 21, 1909. 1903, c. 437. 

Craig and Craig Company, Springfield. Organization certified April 4, 
1899. Pub. Stat., c. 106. 

Craig & Richards Granite Company, The, Quincy. Organization cer- 
tified August 23, 1886. Pub. Stat., c. 106. 

Crane Brook Company, Wai:eham. Organization certified February 12, 
1903. Rev. Laws, c. 110. 

Crane Company, Boston. Organization certified September 21, 1908. 
1903, c. 437. 

Crane Puller Company, Boston. Organization certified October 14, 
1909. 1903, c. 437. 



144 TAX COMMISSIONER'S REPORT. [Jan. 

Cranska Thread Company, Worcester. Organization certified March 

26, 1907. 1903, c, 437. 

Crawford Machine Company, Boston. Organization certified July 15, 
1909. 1903, c. 437. 

Crawford-Plummer Company, Springfield. Organization certified Feb- 
ruary 9, 1909. 1903, c. 437. 

Crawford Printing Company, The, Lowell. Organization certified 
August 2, 1904. 1903, c. 437. 

Credit-Guide and Guaranty Company, Worcester. Organization certi- 
fied November 16, 1909. 1903, c. 437. 

Credit Law & Collection Exchange, Inc., Boston. Organization certified 
August 27, 1909. 1903, c. 437. 

Credit Men's Agencv, Inc., Boston. Organization certified March 27, 
1905. 1903, c. "437. 

Credit Reporting Company of Lynn, Mass., The, Lynn. Organization 
certified January 20, 1908. 1903, c. 437. 

Creed-Kellogg Company, The, Boston. Organization certified Decem- 
ber 10, 1898. Pub. Stat., c. 106. 

Creedon Building Association, Salem. Organization certified April 2, 
1908. 1903, c. 437. 

Creedon-Houghton Company, Boston. Organization certified April 6, 
1908. 1903, c. 437. 

Creese & Cook Building Company, Danvers. Organization certified 
August 28, 1902. Rev. Laws, c. 110. 

Creese & Cook Co., Danvers. Organization certified October 5, 1901. 
Pub. Stat., c. 106. 

Crescendo Publishing Company, Boston. Organization certified June 
4, 1908. 1903, c. 437. 

Crescent Clothing Company, Springfield. Organization certified Sep- 
tember 18, 1908. 1903, c. 437. 

Crescent Gardens Amusement Company, Revere. Organization cer- 
tified March 22, 1905. 1903, c. 437. 

Crescent Manufacturing Company, New Bedford. Organization cer- 
tified July 18, 1906. 1903, c. 437. 

Crescent Worsted Company, The, Lawrence. Organization certified 
November 23, 1896. Pub. Stat., c. 106. 

Cresco Corset Company, Springfield. Organization certified December 

27, 1907. 1903, c. 437. 

Cressey Dockham and Company, Inc., Salem. Organization certifiied 
February 17, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 145 

Ciimmings-MagTath Company, Boston. Organization certified Septem- 
ber 19, 1903. 1903, c. 437; 1903, c. 437, J 41. 

Crippen Player Company, Boston. Organization certified May 19, 
1908. 1903, c. 437. 

Criterion Company, Boston. Organization certified June 10, 1908. 

1903, c. 437. 

Criterion Knitting Company, Lowell. Organization certified November 
19, 1888. Pub. Stat., c. 106. 

Crocker Drug Company, Boston. Organization certified July 1, 1902. 
Rev. Laws, c. 110. 

Crocker-McElwain Company, Holyoke. Organization certified June 

27, 1904. 1903, c. 437. 

Crocker Pen Company, Boston. Organization certified February 18, 

1908. 1903, c. 437. 

Crocker Rubber Company, The, Brockton. Organization certified March 

28, 1904. 1903, c. 437. 

Croft Iron Works Company, Boston. Organization certified June 22, 

1904. 1903, c. 437. 

Crompton and Knowles Loom Works. Chartered 1900, c. 51. 

Crompton Associates, Worcester. Chartered 1893, c. 410. 1905, c. 52. 

Crompton Motor-Carriage Works, Worcester. Organization certified 
March 6, 1901. Pub. Stat., c. 106. 

Cromwell Oil Company, Boston. Organization certified April 30, 1909. 
1903, c. 437. 

Crosby Steam Gage and Valve Company, Boston. Organization cer- 
tified August 6, 1S75. 1870, c. 224. 

Crosman Box Company, Lynn. Organization certified January 21, 
1888. Pub. Stat., c. 106. 

Cross Coal Co., Lawrence. Organization certified April 2, 1909. 1903, 
c. 437. 

Cross Dry Goods Company, The, Lawrence. Organization certified 
April 2, 1900. Pub. Stat., c. 106. 

Crowell Cold Storage Company, Dennis. Organization certified No- 
vember 27, 1905. 1903, c. 437. 

Crowell, Goldsmith & Knox, Incorporated, Boston. Organization cer- 
tified July 22, 1907. 1903, c. 437. 

Crowell Machine Company, Boston. Organization certified April 28, 

1909. 1903, c. 437. 

Crowley and Gold Company, Boston. Organization certified February 
18, 1907. 1903, c. 437. 



146 TAX COMMISSIONER'S REPORT. [Jan. 

Crown Hair Cloth Company "Incorporated," Boston. Organization 
certified September 23, 1907. 1903, c. 437. 

Crown Hat Fastener Company, Boston. Organization certified March 
11, 1909. 1903, c. 437. 

Crown Manufacturing Company, North Attleborough. Organization 
certified July 19, 1907. 1903, c. 437. 

Crown Motor Car Company, Boston. Organization certified December 
7, 1905. 1903, c. 437. 

Crown Motor Vehicle Company, Boston. Organization certified Jan- 
uary 31, 1908. 1903, c. 437. 

Crown Novelty Co., Leominster. Organization certified February 8, 

1906. 1903, c. 437. 

Crown Packing Company, Gloucester. Organization certified March 16, 
1909. 1903, c. 437. 

Crown Sporting Goods Company, Boston. Organization certified Octo- 
ber 16, 1905. 1903, c. 437. 

Crumb Quarry Company, Quincy. Organization certified May 20, 1907. 
1903, c. 437. 

Crystal Farm Creamery Company, Boston. Organization certified 
May 2, 1908. 1903, c. 437. 

Crystal Gelatine Company, Boston. Organization certified May 3, 1907. 
1903, c. 437. 

Crystal Spring Bleaching and Dyeing Company, Freetown. Organiza- 
tion certified March 11, 1881. 1870, c. 224. 

Crystal Sweet Company, Boston. Organization certified August 12, 
1905. 1903, c. 437. 

Cuban Agricultural Company of Massachusetts, Springfield. Organi- 
zation certified April 10, 1901. Pub. Stat., c. 106. 

Cuban Land and Fruit Company of Lowell, Lowell. Organization 
certified May 26, 1908. 1903, c. 437. 

Cullen Brothers Company, Springfield. Organization certified March 
5, 1903. Rev. Laws, c. 110. 

Cullen Horseshoeing Company, Boston. Organization certified May 17, 

1907. 1903, c. 437. 

Cumberland Development Company, Boston. Organization certified 
April 16, 1909. 1903, c. 437. 

Cumberland Dock and Storage Company, Boston. Organization cer- 
tified November 14, 1904. 1903, c. 437. 

Cummings & King Company, Attleborough. Organization certified 
April 24, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No 16. 147 

Cummiiigs A Pearson, Inc., Boston. Organization certified June 23, 
1908. 1903, c. 437. 

Cummings Company, The, Worcester. Organization certified September 
9, 1903. 1903, c. 437. 

Cummings Machine Works, Boston. Organization certified February 
21, 1905. 1903, c. 437. 

Cummings Manufacturing Company, Norton. Organization certified 
December 15, 1908. 1903, c. 437. 

Cummington Co-operative Creamery Association, The, Cumming^n. 
Organization certified July 8, 1886. Pub. Stat., c. 106. 

Cummins Clothing Co., Boston. Organization certified February 21, 

1903. Rev. Laws, c. 110. 

Cunba Manufacturing Company, New Bedford. Organization certified 
April 13, 1906. 1903, c. 437. 

Cunningham & Thompson Company, Gloucester. Organization certified 
April 20, 1909. 1903, c. 437. 

Cunningham Packing Company, Boston. Organization certified De- 
cember 4, 1908. 1903, c. 437. 

Curran and Joyce Company, Lawrence. Organization certified March 
19, 1897. Pub. Stat., c. 106. 

Currier and Campion Company, Lawrence. Organization certified 
June 25, 1901. Pub. Stat., c. 106. 

Currier-Todd Company, Lawrence. Organization certified May 12, 

1904. 1903, c. 437. 

Curtis and Cameron Incorporated, Boston. Organization certified June 
4, 1909. 1903, c. 437. 

Cui^is A Maible Machine Co., Worcester. Organization certified De- 
cember 31, 1895. Pub. Stat., c. 106. 

Curtis & Moore Company, Boston. Organization certified October 11, 
1904. 1903, c. 437. 

Curtis and Pope Lumber Company, Boston. Organization certified 
January 23, 1893. Pub. Stat., c. 106. 

Curtis Drug Co., Boston. Organization certified July 31, 1908. 1903, 
c. 437. 

Curtis-Hawkins Company, The, Boston. Organization certified Jan- 
uary 30, 1906. 1903, c. 437. 

Curtis Manufacturing Company, Worcester. Organization certified 
January 14, 1880. 1870, c. 224. 

Curtis Marine Turbine Company of the United States, Quincy. Or- 
ganization certified August 6, 1908. 1903, c. 437. 



148 TAX COMMISSIONER'S REPORT. [Jan. 

Curtis Provision Company, Boston. Organization certified June 25, 

1907. 1903, c. 437. 

Cnshman Company, The, Springfield. Organization certified March 6, 

1908. 1903, c. 437. 

Cushman Motor Company, Boston. Organization certified May 3, 1909. 
1903, c. 437. 

Cut Price Cloak Company, Lawrence. Organization certified September 
16, 1907. 1903, c. 437. 

Cutler & Porter Company, Springfield. Organization certified January 
21, 1907. 1903, c. 437. 

Cutler Company, The, Wilbraham. Organization certified December 
23, 1891. Pub. Stat., c. 106. 

Cutter & Smith Company, Inc., Boston. Organization certified April 
17, 1907. 1903, c. 437. 

Cutter Horse Nail Company, Ashland. Organization certified October 
29, 1906. 1903, c. 437. 

Cutter Nail Company, Ashland. Organization certified December 1, 
1903. 1903, c. 437. 

Cutter Tower Company, Boston. Organization certified July 9, 1878. 
1870, c. 224. 

Cycloidal Engineering Company, Boston. Organization certified Octo- 
ber 14, 1903. 1903, c. 437. 

Cyrus Patch & Son (Inc.), Quincy. Organization certified July 31, 
1908. 1903, c. 437. 

Cyrus T. Clark Company, Boston. Organization certified March 23, 
1900. Pub. Stat., c. 106. 

D. A. Perkins Company, The, Boston. Organization certified Deceq^ber 
2, 1909. 1903, c. 437. 

D. A. Smith Company, Boston. Organization certified November 27, 
1905. 1903, e. 437. 

D. & L. Slade Company, Boston. Organization certified January 22, 
1885. Pub. Stat., c. 106. 

D. Atwood Company, Boston. Organization certified June 11, 1906. 
1903, c. 437. 

D. B. Maclary & Son Company, Boston. Organization certified Decem- 
ber 22, 1908. 1903, c. 437. 

D. C. Percival & Company, Incorporated, Boston. Organization cer- 
tified February 9, 1903. Rev. Laws, c. 110. 

D. Caro and Co. Inc., Chelsea. Organization certified September 17, 
1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 149 

D. D. and A. W. Chase Corporation, HaverhilL Chartered 1907, c. 
120. Organization certified April 29, 1907. 

D. D. Chase Lumber Company, The, Haverhill. Organization certified 
April 28, 1905. 1903, c. 437. 

D. E. Coleman Company, Boston. Organization certified October 20, 
1905. 1903, c. 437. 

D. Eddy and Sons Company, Boston. Organization certified November 
24,1903. 1903, c. 437. 

D. F. Munroe Company, Boston. Organization certified March 24, 
1909. 1903, c 437. 

D. P. O'Connell Company, Boston. Organization certified May 8, 

1903. Rev. Laws, c. 110. 

D. H. Eames Company, Worcester. Organization certified February 
8, 1897. Pub. Stat., c. 106. 

D. H. Gregory Company, Princeton. Organization certified March 28, 

1904. 1903, c. 437. 

D. J. Costello Company, Lawrence. Organization certified August 22, 

1904. 1903, c. 437. 

D. J. Kiley Construction Company, Boston. Organization certified 
April 22, 1908. 1903, c. 437. 

D. E. Carpenter Corporation, The, Brockton. Organization certified 
July 12, 1906. 1903, c. 437. 

D. L. Page Company, Lowell Organization certified May 1, 1890. 
Pub. Stat., e. 106. 

D. M. DOlon Steam Boiler Works, Fitchburg. Organization certified 
December 19, 1906. 1903, c. 437. 

D. M. Foster Drug Company, Lynn. Organization certified September 
6,1907. 1903, c. 437. 

D. M. Lamitie Company, Westfield. Oiganization certified June 26, 

1905. 1903, c. 437. 

D. Mackintosh & Sons Company, The, Holyoke. Organization cer- 
tified July 11, 1888. Pub. Stat., c. 106. 

D. P. Nichols Company, The, Cambridge. Organization certified No- 
vember 27, 1909. 1903, c. 437. 

D. B. Jones Company, Lynn. Organization certified August 7, 1905. 
1903, c. 437. 

D. S. O'Brien Company, Lowell. Organization certified February 10, 
1909. 1903, c. 437. 

B. S. Quirk Company, The, Boston. Organization certified December 
7, 1892. Pub. Stat., c. 106. 



150 TAX COMMISSIONER'S REPORT. [Jan. 

D. T. Dudley and Son Company, The, Sutton. Organization certified 
December 20, 1894. Pub. Stat., c. 106. 

D. T. Kennedy Power Company, Haverhill. Organization certified 
January 30, 1907. 1903, c. 437. 

D. W. Mellen Company, Springfield. Organization certified March 9, 
1907. 1903, c. 437. 

D. W. Pingree Company, The, Lawrence. Organization certified June 
8, 1897. Pub. Stat., c. 106. 

D. W. Ranlet Company, The, Boston. Organization certified Septem- 
ber 28, 1906. 1903, c. 437. 

D. Wood Company, Webster. Organization certified December 30, 
1896. Pub. Stat., c. 106. 

Dadmun Co., Boston. Organization certified July 7, 1909. 1903, c 
437. 

Dahl & Eilers Leather Company, Boston. Organization certified June 
27, 1901. Pub. Stat., c. 106; 1903, c. 437, * 41. 

Dahlquist Metal Spinning Company, Boston. Organization certified 
January 22, 1908. 1903, c. 437. 

Daily News Publishing Company, The, Springfield. Organization cer- 
tified November 21, 1888. Pub. Stat., c. 106. 

Daland Co., Inc., Salem. Organization certified November 1, 1905. 
1903, c. 437. 

Daley and Wanzer AUerton Express Company, Hull. Organization 
certified April 17, 1901. Pub. Stat., c. 106. 

Daley's Nantasket Express Company, Hull. Organization certified 
February 5, 1906. 1903, c. 437. 

Dalton-IngersoU Mfg. Company, Boston. Organization certified April 
17, 1905. 1903, c. 437. 

Dalton Life-Saving Appliance Co., Boston. Organization certified No- 
vember 8, 1906. 1903, c. 437. 

Daly Luncheon Company, The, Boston. Organization certified October 
27, 1906. 1903, c. 437. 

Dalzell Axle Company, Egremont. Organization certified October 2, 
1884. Pub. Stat., c. 106. 

Dame, Stoddard Company, Boston. Organization certified October 4, 
1909. 1903, c. 437. 

Damon and Ellis, Incorporated, Boston. Organization certified De- 
cember 6, 1905. 1903, c. 437. 

Dan A. Donahue, Incorporated, Salem. Organization certified October 
30, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 151 

Dana Hardware Company^ Boston. Organization certified July 28, 
1887. Pub. Stat., c 106. 

Daniel Low and Company, Incorporated, Salem. Organization cer- 
tified September 14, 1907. 1903, c. 437. 

Daniel Russell Boiler Works, Incorporated, Boston. Organization cer- 
tified December 17, 1903. 1903, c. 437. 

Daniels & Howlett Company, Boston. Organization certified December 
9, 1902. Rev. Laws, c 110. 

Daniels & Johnston, Inc., Boston. Organization certified August 4, 
1908. 1903, c. 437. 

Daniels Cornell Company, The, Worcester. Organization certified Sep- 
tember 27, 1889. Pub. Stat., c. 106. 

Daniels-Gleason Company, Beverly. Organization certified June 1, 
1908. 1903, c. 437. 

Danvers Carriage Company, Danvers. Organization certified Mav 11, 
1906. 1903, c. 437. 

Danvers Co-operative Association, Danvers. Organization certified 
August 16, 1882. Pub. Stat., c. 106. 

Danvers Gas Light Company, Danvers. Organization certified August 
1, 1861. 

Danversport Rubber Company, The, Danvers. Organization certified 
June 27, 1893. Pub. Stat., c. 106. 

D'Arcy and Sons Company, Boston. Organization certified March 10, 
1904. 1903, c. 437. 

Dariing and Rhodes Company, Worcester. Organization certified June 
26, 1907. 1903, c. 437. 

Darling Woolen Mills Company, The, Worcester. Organization cer- 
tified September 21, 1903. 1903, c. 437. 

Darraeq Motor Car Co. of New England, Boston. Organization cer- 
tified March 21, 1906. 1903, c. 437. 

Darrow-Mann Company, Boston. Organization certified January 10, 
1901. Pub. Stat., c. 106. 

Dart Express Company, Marlborough. Organization certified July 28, 
1892. Pub. Stat., c. 106. 

Dartmouth and Westport Street Railway Company, Dartmouth. Or- 
ganization certified March 10, 1893. Pub. Stat., c. 113. 

Dartmouth Manufacturing Corporation, New Bedford. Organization 
certified August 13, 1895. Pub. Stat, c. 106. 

Dartmouth Pharmacy, The, Boston. Organization certified January 30, 
1908. 1903, e. 437. 



162 TAX COMMISSIONER'S REPORT. [Jan. 

Davenport-Brown Company, Somerville. Organization certified Angast 
1, 1904. 1903, c. 437. 

Davenport Mill Company, Boston. Organization certified October 29, 
1908. 1903, c. 437. 

Davenport Peters Company, Boston. Organization certified May 22, 
1906. 1903, c. 437. 

David E. Sherin Company, Worcester. Organization certified October 
10, 1906. 1903, c. 437. 

David J. Sheehan Company, Lynn. Organization certified July 17, 
1908. 1903,0.437. 

David Moffat Company, Boston. Organization certified April 27, 1904. 

1903, c. 437. 

David W. Lewis Company, Boston. Organization certified May 14, 

1904. 1903, c. 437. 

Davidson Manufacturing Company, The, Boston. Organization cer- 
tified December 22, 1905. 1903, c. 437. 

Davidson Rubber Company, The, Boston. Organization certified August 
31, 1904. 1903, c. 437. 

Davidson Specialty Co., Boston. Organization certified June 4, 1908. 
1903, c, 437. 

Davis & Brown Woolen Company, The, Worcester. Organization cer- 
tified November 17, 1899. Pub. Stat., c. 106. 

Davis & Company, Incorporated, Boston. Organization certified May 
18, 1909. 1903, c. 437. 

Davis and Famum Manufacturing Company, Waltham. Organization 
certified January 29, 1894. Pub. Stat., c. 106. 

Davis and Furber Machine Company, North Andover. Organization 
certified January 15, 1883. Pub. Stat., c. 106. 

Davis and McLane Manufacturing Company, Fall River. Organiza- 
tion certified January 25, 1893. Pub. Stat., c. 106. 

Davis and Sarsfent Lumber Company, Lowell. Organization certified 
October 27, 1903. 1903, c. 437. 

Davis Cash Market Co., Oxford. Organization certified June 1, 1909. 
1903, c. 437. 

Davis Circulating Library, Inc., The, Boston. Organization certified 
June 8, 1908. 1903, c. 437. 

Davis Howard Company, The, Springfield. Organization certified Jan- 
uary 4, 1907. 1903, c. 437. 

Davis Ice Cream Company, Boston. Organization certified July 13, 
1901. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 153 

Davis Interstate Express Company, Gloucester. Organization certified 
April 7, 1909. 1903, c. 437. 

Davis Manufacturing Company, Gloucester. Organization certified July 
19, 1909. 1903, c. 437. 

Davis Mills, Fall River. Organization certified March 5, 1902. Rev. 
Laws, c. 110. 

Davis Press, Incorporated, The, Worcester. Organization certified 
July 17, 1903. Rev. Laws, c. 110. 

Davis Square Auto Company, Somerville. Organization certified Jan- 
uary 6, 1908. 1903, c. 437. 

Davol Mills, Fall River. Chartered 1867, c. 175. 

Dawson Manufacturing Company, Holden. Organization certified De- 
cember 29, 1896. Pub. Stat., c. 106. 

Dawson's Business College, Inc., Fitchburg. Organization certified Au- 
gust 4, 1909. 1903, c. 437. 

Dawson's Express Company, New Bedford. Organization certified June 
10, 1909. 1903, c. 437. 

Day Express Company, Boston. Organization certified December 3, 
1907. 1903, c. 437. 

De Forge-Le Colst Shirt Company, Lynn. Organization certified March 
6,1909. 1903, c. 437. 

De Marco Ticket Co., Incorporated, Worcester. Organization certified 
August 28, 1905. 1903, c. 437. 

De Meritte School (inc.), Boston. Organization certified February 2, 
1909. 1903, c. 437. 

De Wolfe and Fiske Company, Boston. Organization certified April 
5, 1905. 1903, c. 437. 

Dean Penney Company, Brockton. Organization certified February 20, 
1905. 1903, c. 437. 

Deavitt Manufacturing Company, Lowell. Organization certified Oc- 
tober 30, 1908. 1903, c. 437. 

Dedham and Franklin Street Railway Company. Organization cer- 
tified September 17, 1904. Rev. Laws, c. 112. 

Dedham and Hyde Park Gas and Electric Light Company, Dedham. 
Chartered 1853, c. 68. 1871, c. 292; 1886, c. 206. 

Dedham Electric Company, Dedham. Organization certified December 
5, 1888. Pub. Stat., c. 106. 

Dedham Water Company, Dedham. Chartered 1876, c. 138. 

Deehan Drug Company, Boston. Organization certified September 15, 
1909. 1903, c. 437. 



154 TAX COMMISSIONER'S REPORT. [Jan. 

Deerfield River Electric Light Company, Conway. Organization cer- 
tified November 4, 1904. Rev. Laws, c. 110. 

Deerfield Valley Telephone and Telegraph Company, Shelbume. Or- 
ganization certified April 14, 1906. Rev. Laws, c. 110. 

Defiance Chain Company, The, Boston. Organization certified March 
27, 1907. 1903, c. 437. 

Del Oro Fruit Co., Boston. Organization certified February 13, 1908. 
1903, c. 437. 

Delta Mining Company, Boston. Organization certified September 3, 
1909. 1903, c. 437. 

Demarest Heater Company, The, Springfield. Organization certified 
April 14, 1908. 1903, c. 437. 

Deming & Rogers Publishing Company, Boston. Organization certified 
December 21, 1905. 1903, c. 437. 

Denholm and McKay Company, Worcester. Organization certified 
December 22, 1905. 1903, c. 437. 

Denison Brothers Company, New Bedford. Organization certified 
March 7, 1891. Pub. Stat., c. 106. 

Denison Plummer Company, New Bedford. Organization certified May 
2, 1896. Pub. Stat., c. 106. 

Denison, Pratt Paper Company (Incorporated), Boston. Organization 
certified December 22, 1909. 1903, c. 437. 

Dennis & Scott, Inc., Boston. Organization certified March 4, 1909. 
1903, c. 437. 

Dennison Manufacturing Company, Boston. Organization certified 
April 15, 1878. 1870, c. 224. 

Densten Hair Company, Peabody. Organization certified August 26, 

1908. 1903, c. 437. 

Dental Gold Manufacturing Company, The, Boston. Organization cer- 
tified October 23, 1905. 1903, c. 437. 

Dependable American Manufacturing Co., The, Quincy. Organization 
certified June 18, 1908. 1903, c. 437. 

Derby Desk Company, Somerville. Organization certified April 21, 

1909. 1903, c. 437. 

Derrin Ice Cream Company, Lynn. Organization certified September 
26, 1905. 1903, c. 437. 

Derry-Wilkins Company, Lynn. Organization certified November 26, 
1909. 1903, c. 437. 

Desmarais Drug Company, Holyoke. Organization certified January 12, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 155 

Detachable Twin Rubber Heel Company, Boston. Organization cer- 
tified April 1, 1908. 1903, c. 437. 

Devlin Brothers Building Company, Salem. Organization certified De- 
cember 22, 1899. Pub. Stat., c. 106. 

Devonshire Carpet Cleaning Company, Boston. Organization certified 
March 19, 1906. 1903, c. 437. 

Devonshire Overall Company, Boston. Organization certified March 29, 
1909. 1903, c. 437. 

Dewey Investment Company, Boston. Organization certified August 
22, 1905. 1903, c. 437. 

Dexter Box, Shook & Lumber Company, Beverly. Organization cer- 
tified June 6, 1908. 1903, c. 437. 

Dexter Brothers Company, Boston. Organization certified January 
12, 1903. Rev. Laws, c. 110. 

Dexter Machine Company, The, Attleborough. Organization certified 
December 17, 1907. 1903, c. 437. 

Dexter P. Lillie Company, Springfield. Organization certified May 
17, 1907. 1903, c. 437. 

Diamond Finish Starch Company, Boston. Organization certified No- 
vember 2, 1909. 1903, c. 437. 

Diamond Hardware Company, The, Boston. Organization certified 
July 25, 1907. 1903, c. 437. 

Diamond Tack and Nail Works, Raynham. Organization certified April 
26, 1909. 1903, c. 437. 

Dickerson Metal Yat Co., Fitchburg. Organization certified December 

10, 1909. 1903, c. 437. 

Dickinson-Bailey Company, Boston. Organization certified December 19, 

1907. 1903, c. 437. 

Dickinson Manufacturing Company, Springfield. Organization cer- 
tified February 6, 1906. 1903, c. 437. 

Dickinson Shoe Company, The, Lynn. Organization certified May 

11, 1908. 1903, c. 437. 

Dietz Painting & Decorating Co., Boston. Organization certified July 
24, 1908. 1903, c. 437. 

Dighton Foundry Company, Taunton. Organization certified July 6, 

1908. 1903, c. 437. 

Dighton Manufacturing Company, (North) Dighton. Chartered 1822, 
c. 10. 

Dighton Stove Lining Company, Dighton. Organization certified Feb- 
ruary 2, 1882. Pub. Stat, c. 106. 



156 TAX COMMISSIONER'S REPORT. [Jan. 

Dill Cattle Company, Boston. Oi^anization certified December 2, 1903. 
1903, c. 437. 

Dillon Machine Company, Lawrence. Organization certified December 
15, 1897. Pub. Stat., c. 106. 

Dine Brothers Furniture Company, Inc., Lynn. Organization certified 
March 17, 1905. 1903, c. 437; 1903, c. 437, S 41. 

Dinsmore Drug Co., Boston. Organization certified March 6, 1907. 
1903, c. 437; 1903, c. 437, 5 41. 

Dinsmore Express Company, Haverhill. Organization certified June 
11, 1908. 1903, c. 437. 

Direct Importing Company, Boston. Organization certified March 13, 
1908. 1903, c. 437. 

Directory Publishing Company, Boston. Organization certified De- 
cember 17, 1908. 1903, c. 437. 

Directoyu Company, The, Boston. Organization certified September 
26, 1907. 1903, c. 437. 

Disappearing Window Screen Company, The, Boston. Organization 
certified November 27, 1906. 1903, c. 437. 

District Eye & Ear Infirmaries, The, Boston. Organization certified 
March 31, 1908. 1903, c. 437; 1903, c. 437, J 41. 

Dizer-Copeland Company, Brockton. Organization certified May 18, 
1907. 1903, c. 437. 

Dobsis Lumber Company, Fitchburg. Organization certified June 14, 
1907. 1903, c. 437. 

Dockham Publishing Company, Boston. Organization certified Jan- 
uary 17, 1906. 1903, c. 437. 

Dr. A. C. Daniels (Incorporated), Boston. Organization certified May 

19, 1899. Pub. Stat., c. 106. 

Dr. Burleigh Corporation, The, Boston. Oiganization certified De- 
cember 22, 1904. 1903, c. 437. 

Dr. Earl S. Sloan, Incorporated, Boston, denization certified Octo- 
ber 26, 1904. 1903, c. 437. 

Dr. George W. Swett Company, Boston. Organization certified Janu- 
ary 29, 1909. 1903, c. 437. 

Dr. Hallock Drug Company, The, Boston. Organization certified Feb- 
ruary 1, 1907. 1903, c. 437. 

Dr. John Wilbur Daughter Company, Hyde Park. Organization cer- 
tified December 3, 1908. 1903, c. 437. 

Dr. Mann Home Remedy Co., Worcester. Organization certified August 

20, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 157 

Dr. P. E. Truesdale's Private Hospital, Inc., Fall River. Organization 
certified August 26, 1909. 1903, c. 437. 

Dr. Reed Cushion Shoe Company (Incorporated), Boston. Organiza- 
tion certified December 18, 1908. 1903, c. 437. 

Dr. Rudolph Mertin, Inc., Boston. Organization certified December 
31, 1906. 1903, c. 437. 

Dodge Advertising Agency, Incorporated, Boston. Organization cer- 
tified August 29, 1905. 1903, c. 437. 

Dodge Furniture Company, The, Worcester. Organization certified 
March 23, 1906. 1903, c. 437. 

Dodge-Haley Company, Boston. Organization certified December 27, 

1904. 1903, c. 437. 

Dodge Lubricator Company, Boston. Organization certified May 2, 

1905. 1903, c. 437. 

Dodge Mill Company, Worcester. Organization certified April 1, 1909. 
1903, c. 437. 

Dodge Sander Company, The, Worcester. Organization certified August 
26, 1907. 1903, c. 437. 

Domestic Utilities Company, Northampton. Organization certified May 
18, 1909. 1903, c 437. 

Dominion Pulp Company, The, Boston. Organization certified De- 
cember 31, 1907. 1903, c. 437. 

Don Manufacturing Company, Boston. Organization certified June 8, 
1909. 1903, c. 437. 

Don Shoe Company, Boston. Oi^nization certified March 6, 1908. 
1903, e. 437. 

Donahoe's Magazine Company, Boston. Organization certified April 
12, 1893. Pub. Stat., c. 106. 

Donald Kennedy Co., Boston. Organization certified August 24, 1906. 

1903, c. 437. 

Donohue Brothers Leather Company, Lynn. Organization certified 
August 17, 1905. 1903, c. 437. 

Donohue Coal Company, Worcester. Organization certified May 28, 

1904. 1903, c. 437. 

Dorchester Awning Company, Inc., The, Boston. Organization certified 
November 29, 1909. 1903, c. 437. 

Dorchester Center Club House Association, Boston. Organization cer- 
tified June 4, 1907. 1903, c. 437. 

Dorchester Express Company, Boston. Organization certified July 29, 
1908. 1903, c. 437. 



158 TAX COMMISSIONER'S REPORT. [Jan. 

Dorchester Ice Company, Boston. Organization certified May 14, 1909. 
1903, c. 437. 

Dorchester Parcel Delivery Company, Boston. Organization certified 
September 19, 1907. 1903, c. 437. 

Dorchester Plastic Roofing Company, Boston. Organization certified 
January 4, 1904. 1903, c. 437; 1903, c 437, } 41. 

Dorchester Trust Company, Boston. Organization certified August 
13, 1907. 1904, c. 374. 

Dorchester Waste Company, Boston. Organization certified March 6, 
1908. 1903, c. 437. 

Dorchester Woman's Club House Association. Chartered 1896, c. 371. 

Dorman-Huzford Company, Incorporated, Boston. Organization cer- 
tified April 8, 1907. 1903, c. 437. 

Double Spring Shuttle Company, The, New Bedford. Organization 
certified May 23, 1907. 1903, c. 437. 

Double Weather Strip and Sash Adjuster Company, The, Boston. Or- 
ganization certified July 20, 1904. 1903, c. 437. 

Douglas-Crawford Press, The, Rockland. Organization certified Jan- 
uary 21, 1907. 1903, c. 437. 

Douglas Electric Company, Douglas. Organization certified March 11, 
1903. Rev. Laws, c. 110. 

Dover Express Company, Haverhill. Organization certified July 21, 
1908. 1903, c. 437. 

Dow Surgical Battery Company, Boston. Organization certified May 
21, 1904. 1903, c. 437. 

Dow-Tardif Piano Company, Haverhill. Organization certified July 
31, 1905. 1903, c. 437; 1903, c. 437, J 41. 

Downer Kerosene Oil Company, Boston. Organization certified April 
7, 1860. 

Downing Block, Salem. Chartered 1901, c. 209. 

Downing Taylor Company, Springfield. Organization certified April 
29, 1902. Rev. Laws, c. 110. 

Drake & Hersey Company, Boston. Organization certified October 1, 
1908. 1903, c. 437. 

Draper Brothers Company, Canton. Organization certified February 5, 
1889. Pub. Stat., c. 106. 

Draper-Hall Stable Co., Boston. Organization certified October 22, 
1906. 1903, c. 437. 

Dresser-Hull Company, Lee. Organization certified April 18, 1904. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 159 

Drew MuDSon Fruit Company, Arlington. Organization certified Au- 
gust 31, 1909. 1903,0.437. 

Drew Stranahan Hussey Company, The, Boston. Organization certi- 
fied February 25, 1907. 1903, c. 437; 1903, c. 437, J 41. 

DriseoU & Company, Inc., Marblehead. Organization certified October 
10, 1905. 1903, c. 437. 

Dry Goods Advertising Company, Boston. Organization certified July 
7,1908. 1903, c. 437. 

Duehesse Salted Nut Company, Boston. Organization certified October 
4, 1904. 1903, e. 437. 

Duekworth Chain and Manufacturing Company, Springfield. Organi- 
zation certified April 2, 1900. Pub. Stat., c. 106. 

Dudley Drug Company, Boston. Organization certified January 22, 
1909. 1903, c. 437. 

Dukelow and Walker Company, Boston. Organization certified July 2, 
1909. 1903, c. 437. 

Dnmas Lumber Company, Ware. Organization certified July 19, 1905. 
1903, c. 437; 1903, c. 437, J 41. 

Dunbar Boot Shop Incorporated, Lynn. Organization certified Jan- 
uary 17, 1908. 1903, c. 437. 

Dunbar Company, The, Boston. Organization certified May 27, 1909. 
1903, c. 437. 

Dunbar Manufacturing Company, Boston. Organization certified No- 
vember 10, 1908. 1903, c. 437. 

Duncan & Ooodell Co., Worcester. Organization certified July 19, 
1887. Pub. Stat., c. 106. 

Dnnean-Dahl Co., Everett. Organization certified June 11, 1908. 
1903, c. 437. 

Dnnlap Cooke Company, Ltd., The, Boston. Organization certified 
October 12, 1905. 1903, c. 437. 

Dnnn & Co., Inc., Boston. Organization certified September 28, 1905. 
1903, c. 437.' 

Dunn Green Leather Company, The, Boston. Organization certified 
November 30, 1903. 1903, c. 437. 

Dunne Lyceum Bureau, The, Boston. Organization certified February 
10, 1892. Pub. Stat., e. 106. 

Dunning Manufacturing Company, The, Boston. Organization cer- 
tified November 9, 1908. 1903, c. 437. 

Dunstable Oranite Company, Dunstable. Organization certified April 
30, 1909. 1903, c. 437. 



160 TAX COMMISSIONER'S REPORT. [Jan. 

Dunster Caf 4 Company, Cambridge. Organization certified Deeember 
28, 1907. 1903, c. 437. 

Dupaul Young Optical Company, Soathbridge. Organization certified 
June 20, 1892. Pub. Stat., c. 106. 

Duplex Sheet and Plate Company, Boston. Organization certified No- 
vember 29, 1907. 1903, c. 437. 

Duplex Spring Protector Company, The, Boston. Organization certi- 
fied October 3, 1908. 1903, c. 437. 

Durable Rug Company, Worcester. Organization certified February 
1, 1908. 1903, c. 437. 

Durant Company, Cambridge. Organization certified August 22, 1904. 

1903, c. 437; 1903, c. 437, } 41. 

Durf ee Mills, Fall River. Chartered 1866, c. 31. 

Durgin Combrush Company, Boston. Organization certified February 
8, 1909. 1903, c. 437. 

Durgin, Jacobs Company, Beverly. Organization certified February 27, 

1904. 1903, c. 437; 1903, c. 437, } 41. 

Durgin Shoe Company, Haverhill. Organization certified August 28, 
1909. 1903, c. 437. 

Durland Counter Company, Lynn. Organization certified October 18, 
1897. Pub. Stat., c. 106. 

Dustbane Mfg. Co., Boston. Organization certified March 5, 1909. 
1903, c. 437. 

Dwight Manufacturing Company, Chicopee. Chartered 1841, c. 13. 

Dwinell- Wright Company, Boston. Organization certified December 
31, 1898. Pub. Stat., c. 106. 

Dyar Supply Company, The, Boston. Organization certified November 
27, 1907. 1903, c. 437. 

Dyer Axle Lock Nut Company, Boston. Organization certified October 
13, 1905. 1903, c. 437. 

Dyer Retanning Company, Lynn. Organization certified March 18, 
1908. 1903, c. 437. 

Dyke Mill, The, Montague. Organization certified July 9, 1909. 1903, 
c. 437. 

Dyna-Como Company, Boston. Organization certified June 29, 1909. 
1903, c. 437. 

E. A. Briggs Company, Attleborough. Organization certified January 
17, 1906. 1903, c. 437. 

E. A. Hall Publishing Company, The, Greenfield. Organization cer- 
tified April 23, 1902. Rev. Laws, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16. 161 

E. A. Hanly Company, Boston. Organization certified October 22, 
1898. Pub. Stat., c. 106. 1903, c. 437, S 41. 

E. A. King Co., Boston. Organization certified April 12, 1905. 1903, 
c. 437. 

E. A. Rich Company, Boston. Organization certified April 4, 1904. 
1903, c. 437. 

E. A. Smith Company, Inc., Boston. Organization certified December 
22, 1908. 1903, c. 437. 

E. and A. H. Batcheller Company, Boston. Organization certified 
October 31, 1889. Pub. Stat., c. 106. 

E. & F. King & Co., Incorporated, Boston. Organization certified De- 
cember 20, 1904. 1903, c. 437. 

E. ft R. Laundry Company, The, Cambridge. Organization certified 
June 14, 1904. 1903, c. 437. 

K & R. Laundry Company of Worcester, The, Worcester. Organiza- 
tion certified March 28, 1906. 1903, c. 437. 

E. Anthony & Sons, Incorporated, New Bedford. Organization cer- 
tified December 24, 1890. Pub. Stat, c. 106. 

£. B. Badger and Sons Company, Boston. Organization certified Feb- 
ruary 14, 1900. Pub. Stat., c. 106. 

E. B. Brown Department Store, Inc., Winthrop. Organization certified 
April 15, 1909. 1903, c. 437. 

L B. Horn Company, The, Boston. Organization certified April 1, 
1891. Pub. Stat., c. 106. 

£. B. Wadsworth Co., Boston. Organization certified June 10, 1904. 
1903, c. 437. 

E. Buxton & Son Company, The, Worcester. Organization certified 
February 9, 1901. Pub. Stat., c. 106. 

R C. Barr Company, The, Springfield. Organization certified February 
18,1904. 1903, c. 437. 

« 

E. C. Bliss Manufacturing Company, North Attleborough. Organiza* 
tion certified August 31, 1905. 1903, c. 437. 

E. C. Bowman & Son Company, Boston. Organization certified March 
15, 1905. 1903, c. 437. 

E. C. Fisher Corporation, Boston. Organization certified May 11, 1909. 
1903, c. 437. 

E. C. Hall Company, Brockton. Oi^anization certified May 11, 1900. 
Pub. Stat., c. 106. 

E- C. Hall Grocery Company, Watertown. Organization certified No- 
vember 13, 1908. 1903, c. 437. 



162 TAX COMMISSIONER'S REPORT. [Jan. 

E. C. Leonard Company, Boston. Organization certified July 29, 1908. 
1903, c. 437. 

E. C. Mills Leather Company, Boston. Organization certified October 
16, 1906. 1903, c. 437. 

E. C. Powers Company, Boston. Organization certified May 6, 1905. 
1903, c. 437. 

E. C. Tarr Company, Boston. Organization certified February 27, 

1906. 1903, c. 437. 

E. Cummings Leather Company, Wobum. Organization certified De- 
cember 31, 1903. 1903, c. 437. 

E. D. Abbott Company, Boston. Organization certified March 2, 1908. 

1903, c. 437. 

E. D. Jones and Sons Company, Pittsfield. Organization certified 
April 14, 1893. Pub. Stat., c. 106. 

E. D. Leighton Company, Boston. Organization certified January 1, 

1904. 1903, c. 437. 

E. D. Sawyer Lumber Company, The, Cambridge. Organization cer- 
tified March 12, 1902. Rev. Laws, c. 110. 

E. D. Shadduck, Incorporated, Lowell. Organization certified January 
1, 1907. 1903, c. 437. 

E. D. Thayer Company, Worcester. Organization certified May 23, 

1907. 1903, c. 437. 

E. E. Brewster Company, Boston. Organization certified September 
12, 1908. 1903, c. 437. 

E. E. Lincoln Shoe Company, Waltham. Organization certified Novem- 
ber 10, 1909. 1903, c. 437. 

E. E. Stone Lumber and Box Company, The, Spencer. Organization 
certified March 19, 1903. Rev. Laws, c. 110. 

E. E. Wilson Company, Boston. Organization certified March 23, 
1904. 1903, c. 437. 

E. F. Drew & Company, Inc., Boston. Organization certified May 21, 
1906. 1903, c. 437. 

E. F. Hodgson Co., Dover. Organization certified December 15, 1908. 

1903, c. 437. 

E. F. McLean Company, Boston. Organization certified August 6, 

1908. 1903, c. 437. 

E. F. Peirce Company, Boston. Organization certified January 25^ 

1904. 1903, c. 437. 

E. F. Reece Company, The, Greenfield. Organization certified De- 
cember 14, 1898. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 163 

E. G. Higgins Co., Worcester. Organization certified February 17, 

1893. Pub. Stat, c. 106. 

£. 6. Tutein and Company, Incorporated, Boston. Organization cer- 
tified June 7, 1907. 1903, c. 437. 

E. H. Clapp Rubber Company, Hanover. Organization certified June 
3, 1892. Pub. Stat., c. 106. 

■ 

E. H. Mahoney Chair Company, Gardner. Organization certified Jan- 
uary 22, 1890. Pub. Stat., c. 106. 

E, H. Porter Company, Peabody. Organization certified January 10, 

1906. 1903, c. 437. 

E. H. Saxton Company, Boston. Organization certified December 18, 

1894. Pub. Stat., c. 106. 

E. Houston Company, Boston. Organization certified August 12, 1907. 
1903, c. 437. 

E, J. Hervey Company, Medford. Organization certified October 23, 

1905. 1903, c. 437. 

& J. Jones Company, Boston. Organization certified February 28, 

1907. 1903, c. 437. 

E. Jones & Co., Inc., Spencer. Organization certified January 6, 1908. 
1903, c. 437. 

■ E. L. Le Baron Foundry Company, The, Middleborough. Organization 
certified October 29, 1908. 1903, c. 437. 

£. L. Rowe and Son, Incorporated, Gloucester. Organization certified 
December 13, 1906. 1903, c. 437. 

E. L. Smith Company, Boston. Organization certified July 6, 1909. 
1903, c. 437. 

E. L. Wood Box Company, The, Lawrence. Organization certified 
March 28, 1907. 1903, c. 437. 

E. M. Coats & Co., Incorporated, Springfield. Organization certified 
March 18, 1904. 1903, c. 437. 

£. M. Lyman and Son, Incorporated, Springfield. Organization certified 
November 11, 1908. 1903, c. 437. 

E. M. Niles Company, Boston. Organization certified February 1, 

1908. 1903, c. 437. 

E. M. Phillips Lumber Co., Worcester. Organization certified March 5, 

1909. 1903, c. 437. 

E. M. Read Company, Fitchburg. Organization certified October 31, 

1906. 1903, c. 437. 

E, N. Jackson Company, Boston. Organization certified February 15, 
1905. 1903, c. 437. 



164 TAX COMMISSIONER'S REPORT. [Jan. 

E. Noyes Whitcomb Company, Boston. Organization certified January 
17, 1907. 1903, c. 437. 

E. 0. Smith Company, Springfield. Organization certified Febraary 
23, 1904. 1903, c. 437. 

E. P. Charlton Company, Fall River. Organization certified June 13, 
1907. 1903, c 437. 

E. P. Longley Box Company, Marlborough. Organization certified 
February 10, 1906. 1903, c. 437. 

E. P. Sanderson Company, Boston. Organization certified June 21, 
1888. Pub. Stat., c. 106. 

E. P. Torrey Dry Goods Company, Eockland. Organization certified 
February 20, 1902. Rev. Laws, c. 110. 

E. R. Brown Beer Pump Company, Boston. Organization certified 
May 9, 1903. Rev. Laws, c. 110. 

E. R. C. Manufacturing Company, Westfield. Organization certified 
October 2, 1905. 1903, c. 437. 

E. R. Clark Automobile Company, The, Springfield. Organization cer- 
tified December 22, 1904. 1903, c. 437. 

E. R. Knott Machine Company, Boston. Organization certified De- 
cember 8, 1906. 1903, c. 437. 

E. R. Taylor Company, Boston. Organization certified December 8, * 
1904. 1903, c. 437. 

E. R. Thomas Motor-Branch Company, Boston. Organization certified 
August 26, 1909. 1903, c. 437. 

E. Ricker & Son Company, Cambridge. Organization certified April 17, 
1909. 1903, c. 437. 

E. S. Anthony Company, The, Fall River. Organization certified Octo- 
ber 30, 1903. 1903, c. 437. 

E. S. Brown Company, Fall River. Organization certified March 27, 
1899. Pub. Stat., c. 106. 

E. S. Hulbert & Co. (Incorporated), Bemardston. Organization cer- 
tified October 29, 1906. 1903, c. 437. 

E. Stanley Wires Company, Boston. Organization certified December 
9, 1908. 1903, c. 437; 1903, c. 437, J 41. 

E. Stebbins Manufacturing Company, Springfield. Organization cer- 
tified February 13, 1868. 

E. Stoddard & Son Company, Boston. Organization certified Aug^t 
4, 1908. 1903, c. 437. 

E. T. Hardy Companv, Boston. Organization certified September 30, 
1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 165 

E. T. Slattery Company, Boston. Organization certified September 
16, 1907. 1903, c. 437, 

£. T. Smith Company, Worcester. Organization certified December 
26, 1895. Pub. Stat., c. 106. 

K T. Wright & Co., Incorporated, Rockland. 0]^:anization certified 
May 10, 1906. 1903, c. 437. 

E. Van Noorden Company, Bostcm. Organization certified Febroary 
19, 1898. Pub. Stat., c. 106. 

E. W. Burt & Co., Incorporated, Boston. Organization certified Sep- 
tember 3, 1903. 1903, c. 437. 

E. W. Clark Company, Boston. Organization certified July 26, 1894. 
Pub. Stat., c. 106. 

E. W. Lynch Furniture Company, Worcester. Organization certified 
September 9, 1904. 1903, c. 437. 

E. W. Macavoy Manufacturing Company, The, Boston. Organization 
certified February 5, 1908. 1903, c. 437. 

E. W. Nash Company, Boston. Organization certified December 14, 
1900. Pub. Stat., c 106. 

E. W. Pitman Company, Lawrence. Organization certified September 
19, 1906. 1903, c. 437. 

E. W. Seaver Company, The, Townsend. Organization certified Jan- 
uary 4, 1896. Pub. Stat, c. 106. 

E. W. Sprague & Co., Inc., Boston. Organization certified February 
11, 1908. 1903, c. 437. 

Eagle-Chorch Company, Lowell. Organization certified July 16, 1906. 
1903, c 437. 

Eagle Cornice and Skylight Works, Cambridge. Organization certified 
December 28, 1906. 1903, c. 437. 

Eagle Cotton Gin Company, Bridgewater. Organization certified Octo- 
ber 23, 1877. 1870, c. 224. 

Eagle Inter-State Express Company, Lynn. Organization certified Jan- 
uary 4, 1909. 1903, c 437. 

Eagle Iron Foundry, Incorporated, The, Salem. Organization certified 
December 26, 1903. 1903, c. 437. 

Eag^e Lamp Company, Middleton. Organization certified July 18, 
1905. 1903, c. 437. 

Eagle Printing and Binding Company of Pittsfield, Mass., Pittsfield. 
Organization certified December 6, 1904. 1903, c. 437. 

Eagle Publishing Company, The, Pittsfield. Organization certified 
April 15, 1891. Pub. Stat, c. 106. 



166 TAX COMMISSIONER'S REPORT. [Jan. 

Eames Tool Company, Lynn. Organization certified November 11, 1909. 
1903, c. 437. 

Earle Provision Company, Boston. . Organization certified December 
18, 1906. 1903, c. 437. 

Eamsdale Worsted Company, Clinton. Organization certified Novem- 
ber 1, 1905. 1903, c. 437. 

Ease Company, The, Worcester. Organization certified January 20, 
1909. 1903, c 437. 

East Boston Company, (East) Boston. Chartered 1833, c. 152. 

East Boston Dry Dock Company, (East) Boston. Chartered 1847, 
c. 116. 1900, c. 308. 

East Boston Gas Company, (East) Boston. Chartered 1853, c. 13. 

East Boston Manhattan Market Company, Boston. Organization cer- 
tified May 28, 1906. 1903, c. 437. 

East Boston Railroad Company, Boston. Chartered May 25, 1909. 
1909, «. 445. 

East Cambridge Land Company, Cambridge. Chartered 1861, c. 62. 
1880, c 130; 1901, c. 71. 

East Gloucester Ferry Company, Gloucester. Chartered 1900, c. 81. 

East India Extract Company, Boston. Organization certified April 21, 
1899. Pub. Stat, c. 106. 

East Middlesex Street Railway Company, Stoneham. Chartered 1860, 
c. 19. 1887, c. 257. 

East Mountain Water Company, West Stockbridge. Chartered 1873, 
c. 184. 

East River Engineering Company, Boston. Organization certified Oc- 
tober 23, 1905. 1903, c. 437; 1903, c. 437, 5 41. 

East Side Auto Company, The, Attleborough. Organization certified 
April 14, 1909. 1903, c. 437. 

East Taunton Street Railway Company. Organization certified June 
27, 1898. Pub. Stat., c. 113. 

East Texas Farm AEsociation, The, Boston. Organization certified May 
26, 1909. 1903, c. 437. 

East Watertown Drug Company, Inc., Watertown. Organization certi- 
fied October 18, 1909. 1903, c. 437. 

East Weymouth Wool Scouring Company, The, Weymouth. Organiza- 
tion certified August 19, 1896. Pub. Stat., c. 106. 

Eastbum Press, Inc., Boston. Organization certified March 26, 1909. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16, 167 

Eastern Avenue Coal Company, Maiden. Organization certified April 
10, 1909. 1903, c. 437. 

Eastern Beef Company, Boston. Organization certified February 5, 

1908. 1903, c 437. 

Eastern Bridge and Structural Company, Worcester. Organization cer- 
tified January 12, 1900. Pub. Stat., c. 106. 

Eastern Butter Company, Boston. Organization certified March 10, 
1905. 1903, c. 437. 

Eastern Carbonic Gas Company, Chelsea. Organization certified April 
17,1908. 1903, c. 437. 

Eastern Casing Company, Boston. Organization certified August 31, 
1905. 1903, c. 437. 

Eastern Chicle Company, Boston. Organization certified November 12, 

1909. 1903, c. 437. 

Eastern Clay Gk>ods Company, Boston. Organization certified May 12, 

1902. Rev. Laws, c. 110. 

Eastern Coal Company, Boston. Organization certified June 4, 1909. 

1903, c. 437. 

Eastern Cold Storage Company, The, Boston. Organization certified 
November 4, 1898. Pub. Stat., c. 106. 

Eastern Commission Company, Inc., Boston. Organization certified 
September 9, 1905. 1903, c. 437. 

Eastern Concrete Construction Company, Boston. Organization cer- 
tified January 3, 1908. 1903, c. 437. 

Eastern Counter Company, Boston. Organization certified July 30, 
1909. 1903, c. 437. 

Eastern Discount Company, Boston. Organization certified November 
5, 1906. 1903, c. 437. 

Eastern Drafting Co., Brockton. Organization certified October 1, 

1907. 1903, c. 437; 1903, c. 437, J 41. 

Eastern Dress Goods Company, Boston. Organization certified July 3, 

1908. 1903, c. 437. 

Eastern Drug Company, Boston. Organization certified December 2, 
1899. Pub. Stat., c. 106. 

Eastern Electric Company, Boston. Organization certified November 
16, 1896. Pub. Stat., c. 106 ; 1891, c. 360. 

Eastern Electric Co. of New Bedford, New Bedford. Organization 
certified March 2, 1908. 1903, c. 437. 

Eastern Excelsior Company, Boston. Organization certified October 
23, 1905. 1903, c. 437. 



168 TAX COMMISSIONER'S REPORT. [Jan. 

Eastern Expanded Metal Company, Boston. Organization certified 
February 7, 1894. Pub. Stat., c 106. 

Eastern Ebrtraet Company, Boston. Organization certified October 13, 
1905. 1903, c. 437. 

Eastern Felt Company, The, Winchester. Organization certified 
August 4, 1904. 1903, c. 437. 

Extern Fishing Company, Boston. Organization certified January 18, 
1904. 1903, c. 437. 

E^astem Flour Company, The, Boston. Organization certified August 
27, 1904. 1903, c. 437. 

Eastern Furniture Company, Fall River. Organization certified Jan- 
uary 17, 1906. 1903, c. 437. 

Eastern Grain Company, Bridgewater. Organization certified March 
3, 1899. Pub. Stat., c. 106. 

Eastern Handle Company, Boston. Organization certified September 
16,1908. 1903, c. 437. 

Eastern Hard Fibre Company, Merrimac. Organization certified March 

19, 1909. 1903, c. 437. 

Eastern Hardware Company, Boston. Organization certified December 

20, 1909. 1903, c. 437. 

Eastern Hotel Company, Boston. Organization certified July 17, 1908. 
1903, c. 437. 

Eastern Inter-State Express Company, Lynn. Organization certified 
January 12, 1909. 1903, c. 437. 

Eastern Investment Company, Lynn. Organization certified June 25, 
1909.' 1903, c. 437. 

Eastern Laundry Machinery Company, Boston. Organization certified 
August 24, 1907. 1903, c. 437. 

Eastern Manufacturing Company, Lynn. Organization certified De- 
cember 4, 1906. 1903, c. 437. 

Eastern Metal and Refining Company, Boston. Organization certified 
October 20, 1908. 1903, c. 437. 

Eastern Minerals Company, Boston. Organization certified June 12, 
1908. 1903, c. 437. 

Eastern Mobile Sign Company, Boston. Organization certified August 
13, 1908. 1903, c. 437. 

Eastern Oil and Rendering Company, HaverhilL Organization certified 
June 14, 1909. 1903, c. 437. 

Eastern Paper Company, Boston. Organization certified July 16, 1909. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 169 

Eastern Paper Stock Company, Boston. Organization certified Novem- 
ber 20, 1906. 1903, c. 437. 

Eastern Park Construction Company, Boston. Organization certified 
November 7, 1904. 1903, c. 437. 

Eastern Pneomatic Tire Company, Boston. Organization certified May 
10, 1909. 1903, c. 437. 

Eastern Powder Company, Boston. Oi^anization certified July 1, 
1909. 1903, c. 437. 

Eastern Rag and Metal Company, Boston. Organization certified Au- 
gust 13, 1909. 1903, c. 437. 

Eastern Registration & Guaranty Company, Boston. Organization 
certified October 12, 1906. 1903, c. 437. 

Eastern Salt Company, Boston. Organization certified October 14, 
1898. Pub. Stat., c. 106. 

Eastern Sanitary-Products Co., Fall River. Organization certified Oc- 
tober 15, 1909. 1903, c 437. 

Eastern States Refrigerating Company, Springfield. Organization cer- 
tified February 26, 1909. 1903, c. 437. 

Eastern Steel Casting Company, Incorporated, Boston. Organization 
certified April 6, 1909. 1903, c. 437. 

Eastern Stone Ware Company, Boston. Organization certified January 
9, 1907. 1903, c 437. 

Eastern Storage Company, Chelsea. Organization certified July 23, 
1909. 1903, c. 437. 

Eastern Talc Company, Boston. Organization certified April 20, 1905. 
1903, c. 437. 

Eastern Teachers' Agency (Incorporated), The, Boston. Organization 
certified June 3, 1904. 1903, c. 437. 

Eastern Trading Company, Worcester. Organization certified April 
18, 1908. 1903, c. 437. 

Eastern W^bing Company, Boston. Organization certified January 
9, 1907. 1903, c. 437. 

Eastern Wharf and Storage Company, Boston. Organization certified 
April 3, 1902. Rev. Laws, c 110. 

Eastern Worsted Company, Boston. Organization certified December 2, 
1908. 1903, c. 437. 

Easthampton Co-operative Association, Easthampton. Organization 
certified December 16, 1905. 1903, c. 437. 

Easthampton Electric Company, Easthampton. Organization certified 
January 2, 1907. Rev. Laws, c. 110. 



170 TAX COMMISSIONER'S REPORT. [Jan. 

Easthampton Gas Company^ Easthampton. Organization certified 
September 7, 1864. 

Ekisthampton Rubber Thread Company, Easthampton. Organization 
certified December 27, 1864. 

Eastman Heating Company, Boston. Organization certified February 
15,1909. 1903, c. 437. 

Easton Company, The, Weymouth. Organization certified September 
21, 1904. 1903, c. 437. 

Eaton & Eustis Company, Boston. Organization certified February 7, 
1907. 1903, c. 437. 

Eaton Building Co., Boston. Organization certified March 12, 1907. 
1903, c. 437. 

Eaton Candy Company, Taunton. Organization certified November 20, 
1909. 1903, c. 437. 

Eaton-Dikeman Company, The, Lee. Organization certified February 
10, 1903. Rev. Laws, c. 110. 

Eaton, May and Bobbins Paper Company, Lee. Organization certified 
July 8, 1886. Pub. Stat., c. 106; 1891, c. 360. 

Eco Manufacturing Company, Boston. Organization certified Novem- 
ber 2, 1905. 1903, c 437. 

Economic life Assurance Society, Springfield. Chartered June 28, 

1907. 1907, c. 683. 1908, c 242, 1909, c. 360. 

Economy Adjustable Reflector Company, Boston. Organization certi- 
fied January 11, 1908. 1903, c. 437. 

Economy Drug Company, Cambridge. Organization certified May 5, 

1908. 1903, c. 437. 

Economy Friction Drive & Pulley Company, Boston. Organization cer- 
tified January 20, 1909. 1903, c. 437. 

Economy Pure Food Co., Medford. Organization certified December 
20, 1909. 1903, c. 437. 

Economy Thread Company, Boston. Organization certified October 31, 
1908. 1903, c. 437. 

Eddy Company, The, Worcester. Organization certified June 12, 1908. 
1903, c. 437. 

Edes Manufacturing Company, Plymouth. Organization certified Sep- 
tember 27, 1893. Pub. Stat., c. 106. 

Edgar Manufacturing Company, The, Boston. Organization certified 
April 5, 1906. 1903, c. 437. 

Edgartown Hotel Company, Edgartown. Organization certified May 
12, 1908. 1903, c. 437. 



-1910.] PUBLIC DOCUMENT — No. 16. 171 

Edgartown Water Company, Edgartown. Chartered 1906, c. 143. 

Edible Oils Sales Company, Boston. Organization certified May 16, 

1907. 1903, c 437. 

Edison Electric Illuminating Company of Boston, The, Boston. Or- 
ganization certified January 8, 1866. Pub. Stat., c. 106. 

Edison Electric Illuminating Company of Brockton, The, Brockton. 
Organization certified March 22, 1883. Pub. Stat., c. 106. 

Edlin, Quist Co., Worcester. Organization certified June 3, 1908. 
1903, c. 437. 

Edmund S. Hunt and Sons Company, Weymouth. Organization cer- 
tified January 31, 1907. 1903, c. 437. 

Edson Manufacturing Company, Boston. Organization certified April 
2, 1884. Pub. Stat, c. 106. 

Educational Press Company, Springfield. Organization certified Feb- 
ruary 9, 1907. 1903, e. 437. 

Educational Publishing Company, The, Boston. Organization certified 
May 20, 1885. Pub. Stat., c. 106. 

Edward A. Tucker, Inc., Boston. Organization certified January 25, 
1909. 1903, c. 437. 

Edward F. Logan Company, Lynn. Organization certified July 20, 
1909. 1903, c. 437. 

Edward O. Sawyer Company, Boston. Organization certified June 1, 

1908. 1903, c. 437. 

Edward Heffeman Company, Lynn. Organization certified March 8, 

1905. 1903, c. 437. 

Edward Holden Company, Boston. Organization certified July 10, 

1906. 1903, c. 437. 

Edward Perkins Lumber Co., Newburyport. Organization certified 
April 28, 1894. Pub. Stat., c. 106. 

Edward T. Harrington Co., Boston. Organization certified January 31, 
1906. 1903, c. 437. 

Edwardes and Mitchell Electric Company, Boston. Organization cer- 
tified September 4, 1908. 1903, c. 437. 

Edwards & Preble, Incorporated, Boston. Organization certified Jan- 
nary 10, 1903. Rev. Laws, c. 110. 1903, c. 437, J 41. 

Edwin Bartlett Co., The, Oxford. Organization certified November 30, 
1903. 1903, c. 437. 

Edwin C. Lewis, Incorporated, Boston. Organization certified Octo- 
ber 27, 1908. 1903, c. 437. 



172 TAX COMMISSIONER'S REPORT, [Jan^ 

Edwin Clapp & Son, Incorporated, Weymouth. Organization certified 
April 8, 1905. 1903, c. 437. 

Edwin H. Moulton Company, Haverhill. Organization certified Novem- 
ber 2, 1909. 1903, c. 437. 

Edwin Hawes Company, Worcester. Oi^^anization certified March 27, 
1905. 1903, c 437. 

Edwin L. Pride and Co. Incorporated, Boston. Organization certified 
June 5, 1909. 1903, c. 437. 

Edwin V. Mitchell Company, Medfield. Organization certified June 
26, 1908. 1903, c. 437. 

Eells Lime Company, Boston. Organization certified March 7, 1907. 
1903, c. 437. 

Egleston Square Hardware and Plumbing Company, Boston. Organi- 
zation certified March 26, 1902. Rev. Laws, c. 110. 

Egremont Co-operative Creamery Company, The, Egremont. Organiza- 
tion certified April 27, 1886. Pub. Stat., c. 106. 

Egyptian Spray Manufacturing Company, Boston. Organization cer- 
tified January 17, 1905. 1903, c. 437. 

Ehrman Manufacturing Company, Boston. Organization certified Oc- 
tober 29, 1909. 1903, c. 437. 

Eisenberg Iron and Metal Company, Incorporated, Worcester. Or- 
ganization certified April 23, 1906. 1903, c. 437. 

Eisendrath, Schwab Co., Boston. Organization certified May 23, 1906. 
1903, c. 437. 

Elastic Pulp Plaster Manufacturing Company, Boston, Organization 
certified December 30, 1904. 1903, c. 437. 

Elbridge Nash Drug Company, Weymouth. Organization certified 
September 12, 1902. Rev. Laws, c. 110. 

Elbridge S. Young Company, Lynn. Organization certified December 
30, 1907. 1903, c. 437. 

Eldridge, Baker Company, Boston. Organization certified June 23, 
1908. 1903, c. 437. 

Eldridge Ice Cream Company, Cambridge. Organization certified Sep- 
tember 28, 1909. 1903, c. 437. 

Eldridge Poultry Farm Inc., Taunton. Organization certified October 
21, 1909. 1903, c. 437. 

Electric Art Company, Boston. Organization certified June 14, 1906. 

1903, c 437. 

Electric Cigar Company, Boston. Organization certified November 3, 

1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 173 

Eleetrie Compressing Machine Company, The, Boston. Organization 
certified January 17, 1908. 1903, c. 437; 1903, e. 437, J 41. 

Electric Diamond Grinder Company, The, Boston. Organization cer- 
tified March 5, 1907. 1903, c. 437. 

Electric Economy Company, Boston. Organization certified November 
3, 1908. 1903, c. 437; 1903, c. 437, 5 41. 

Electric Express Company, The, Boston. Organization certified June 
28, 1907. 1903, c. 437. 

Electric Light and Power Company of Abington and Rockland, The, 
Abington. Organization certified November 26, 1889. Pub. Stat., 
c 106. 

Electric Lustre Starch Company, Boston. Organization certified June 
4, 1886. Pub. Stat., c. 106. 

Electric Maintenance Company, Boston. Organization certified August 
2, 1904. 1903, c. 437. 

Electric Manufacturing Company, Boston. Organization certified May 
1, 1901. Pub. Stat., c. 106. 

Electric Novelty Machine Company, Boston. Organization certified 
August 12, 1905. 1903, c. 437. 

Electric Textile Machinery Company, Boston. Organization certified 
April 6, 1905. 1903, c. 437. 

Electric Underground Trolley Railway Company, Boston. Organiza- 
tion certified August 13, 1908. 1903, c. 437. 

Electrical Advertising Company, Boston. Organization certified Octo- 
ber 11, 1905. 1903, c. 437. 

Electrical Exposition, Incorporated, Boston. Organization certified 
May 11, 1909. 1903, c. 437. 

Electrical Sales Company, Boston. Organization certified March 4, 
1909. 1903, c. 437. 

Electro-Radiation Company, Boston. Organization certified November 
14, 1907. 1903, c. 437. 

Electro Weld Company, The, Marlborough. Organization certified Feb- 
ruary 26, 1908. 1903, c. 437. 

Elgin Creamery Company, Boston. Organization certified April 16, 
1909. 1903, c. 437. 

Elias Howe Company, Boston. Organization certified April 8, 1898. 
Pub. Stat, c. 106. 

Elizabeth Manufacturing Company, Winchester. Organization certified 
March 24, 1909. 1903, c. 437. 



174 TAX COMMISSIONER'S REPORT. [Jan. 

Elizabeth Poole Mills, Taunton. Organization certified July 19, 1877. 
1870, c. 224. 

Elk Flint Bottle Company, Boston. Organization certified July 14, 
1904. 1903, c. 437; 1903, c. 437, * 41. 

Elk Horn Fibre Company, North Adams. Organization certified April 

24, 1908. 1903, c. 437. 

Elk River Milling Company, Lawrence. Organization certified July 
22, 1905. 1903, c. 437. 

Elliot Manufacturing Company, Boston. Organization certified Decem- 
ber 27, 1907. 1903, c. 437. 

Elliott Specialty Company, The, Boston. Organization certified Feb- 
ruary 19, 1909. 1903, c. 437. 

Ellis and Buswell Company, Wobum. Organization certified February 

16, 1906. 1903, c. 437. 

Ellis & Harris Company, Lawrence. Organization certified October 

17, 1907. 1903, c 437. 

Ellis Hydrate Company, The, Boston. Organization certified November 

25, 1903. 1903, c. 437. 

Ellsworth Mfg. Company, Hopkinton. Organization certified August 

10, 1909. 1903, c. 437. 

Ellsworth Sample Shoe Company, Boston. Organization certified No- 
vember 29, 1905. 1903, c. 437; 1903, c. 437, $ 41. 

Elmer A. Gore Company, Worcester. Organization certified June 12, 
1907. 1903, c. 437.* 

Elmer Chickering Company, Boston. Organization certified February 

11, 1905. 1903, c. 437. 

Elmwood Pharmacy, Incorporated, The, Holyoke. Oi^nization cer- 
tified October 2, 1903. 1903, c. 437. 

Ely Lumber Company, The, Holyoke. Organization certified January 
19, 1898. Pub. Stat., c. 106. 

Elydium Laboratory Company, Boston. Organization certified April 
24, 1908. 1903, c. 437. 

Emanuel Wasserman Company, Boston. Organization certified Novem- 
ber 1, 1909. 1903, c. 437. 

Emerson and Norris Company, Boston. Organization certified August 
9, 1909. 1903, c. 437. 

Emerson Hospital, Boston. Organization certified November 26, 1909. 
1903, c. 437. 

Emerson Manufacturing Company, Lawrence. Organization certified 
July 18, 1892. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 175 

Emerson Shoe Company, Brockton. Organization certified July 5, 1905. 
1903, c 437. 

Emery Bemis & Co., Inc., Boston. Organization certified August 30, 
1909. 1903, c. 437. 

Emil Weissbrod & Sons Incorporated, Greenfield. Organization cer- 
tified December 11, 1906. 1903, c. 437. 

Emmons Bros. Co., Haverhill. Organization certified July 19, 1907. 
1903, c 437. 

Emmons Loom Harness Company, Lawrence. Organization certified 
January 28, 1884. Pub. Stat., c. 106. 

Empire Amusement Corporation, The, Boston. Organization certified 
April 17, 1908. 1903, c. 437. 

Empire City Audit Co., Boston. Organization certified March 30, 1906. 
1903, c. 437. 

Empire Freezer and Cooling Co., Boston. Organization certified May 
21, 1909. 1903, c. 437. 

Empire Grocery Company, Boston. Organization certified October 30, 
1909. 1903, c. 437. 

Empire Inter-State Express Company, Maynard. Organization certi- 
fied May 11, 1909. 1903, c. 437. 

Empire Ring Traveler Company, Taunton. 'Organization certified 
October 16, 1897. Pub. Stat., c. 106. 

Empire Shellac Company, Boston. Organization certified October 22, 
1909. 1903, c. 437. 

Employees Trust Incorporated, Boston. Organization certified June 

12, 1906. 1903, c. 437. 

iknpress Company, The, Boston. Organization certified October 9, 
1908. 1903, c. 437. 

Enfield Manufacturing Company, Enfield. Organization certified April 
L3, 1900. Pub. Stat., c. 106. 

English and Flett, Incorporated, Boston. Organization certified July 

13, 1905. 1903, c. 437. 

English Tea Rooms, Incorporated, The, Boston. Oi^anization certified 
March 11, 1905. 1903, c. 437. 

Enoch Perkins & Son Company, Boston. Organization certified March 
3,1906. 1903, c. 437. 

Ensign Manufacturing Company, Boston. Organization certified Jan- 
uary 12, 1905. 1903, c. 437. 

Enterprise Rubber Company, Boston. Organization certified January 
6, 1902. Rev. Laws, c. 110. 



176 TAX COMMISSIONER'S REPORT. [Jan. 

Enterprise Specialty Manufacturing Company, The, Boston. Organi- 
zation certified January 13, 1908. 1903, c. 437. 

Enterprise Transportation Company, Worcester. Organization certified 
February 9, 1906. 1903, c. 437. 

Ephraim Adams & Company, Incorporated, Boston. Organization cer- 
tified November 10, 1909. 1903, c. 437. 

Epstein Drug Company, Boston. Organization certified September 8, 
1905. 1903, c. 437. 

Equitable Accident Company, Boston. Reincorporated November 12, 
1909. 1907, c. 676. 

Equitable Law & Adjustment Company, New Bedford. Organization 
certified November 30, 1908. 1903, c. 437. 

Equitable Supply Company, Lowell. Organization certified November 
8, 1907. 1903, c. 437. 

Equity Lunch Company, The, Boston. Organization certified March 
21, 1907. 1903, c. 437. 

Erickson Electric Equipment Company, Boston. Organization certified 
June 15, 1904. 1903, c. 437. 

Ernest A. Dick Company, Lawrence. Organization certified September 
2, 1903. 1903, c. 437. 

Ernest C. Marshall Company, Boston. Organization certified Septem- 
ber 20, 1S98. Pub. Stat., c. 106. 

Ernest M. Skinner Company, The, Boston. Oi^ganization certified Octo- 
ber 24, 1905. 1903, c. 437. 

Ervin E. Smith Company, Lowell. Organization certified October 7, 
1909. 1903, c. 437. 

Erving Mills, Holyoke. Organization certified December 23, 1905. 
1903, c. 437; 1903, c. 437, $ 41. 

Esleeck Manufacturing Company, The, Montague. Organization cer- 
tified February 13, 1901. Pub. Stat., c. 106. 

Espinosa Fruit Company, Boston. Organization certified August 28, 
1903. 1903, c. 437. 

Essex Brass Foundry Co., Amesbury. Organization certified September 
18, 1907. 1903, c. 437. 

Essex Coal Company, Lynn. Organization certified March 27, 1906. 
1903, c. 437. 

Essex Company, Lawrence. Chartered 1845, c. 163. 

Essex Concrete Construction Company, Salem. Organization certified 
July 1, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 177 

Essex Comity Building Company; Salem. Chartered 1883, c. 206. 

Essex En^e Company, The, Lynn. Organization certified December 
5, 1905. 1903, c. 437. 

Essex Heel & Leather Co., Georgetown. Organization certified Octo- 
ber 6, 1908. 1903, c. 437. 

Essex Inter-State Express Company, Lynn. Organization certified May 
10, 1909. 1903, c. 437. 

Essex Investment Company, Lynn. Organization certified March 23, 
1908. 1903, c. 437. 

Essex Marine Railway Corporation, Salem. Chartered 1826. 1825, 
e. 66. 

Essex Motor Car Company, Boston. Organization certified June 12, 

1905. 1903, c. 437. 

Essex Optical Company, Lynn. Organization certified December 5, 

1906. 1903, c. 437. 

Essex Pad and Paper Company, Holyoke. Organization certified July 
19, 1907. 1903, c. 437. 

Essex Pharmacy Co., Cambridge. Organization certified December 17, 

1908. 1903, c. 437. 

Essex Supply Company, Lawrence. Organization certified July 18, 

1902. Rev. Laws, c. 110. 

Essex Trap Rock and Construction Company, Peabody. Organization 
certified December 7, 1905. 1903, c. 437. 

Essex Trust Company, Lynn. Orsranization certified JtHy 16, 1904 
1904, c. 374. 

Estabrook Express Company, Marlborongh. Organization certified 
March 29, 1897. Pub. Stat., c. 106. 

Estabrooks and Sibley Company, Boston. Organization certified Octo- 
ber 30, 1905. 1903,0.437. 

Estes Mills, Fall River. Organization certified August 8, 1905. 1903, 
c. 437. 

Etna Company, Taunton. Organization certified December 19, 1904. 

1903, c. 437. 

Eucathol Company, The, Boston. Organization certified May 18, 1909. 
1903, c. 437. 

Euclid Tailor Parlors, Inc., Boston. Organization certified September 
16, 1908. 1903, c. 437. 

Eugene Lynch Company, Boston. Organization certified April 17, 

1909. 1903, c. 437. 



178 TAX COMMISSIONER'S REPORT. [Jan. 

Eureka Leather Company, Worcester. Organization certified July 20, 
1909. 1903, c. 437. 

Eureka Manufacturing Company, Boston. Organization certified May 
2, 1907. 1903, c. 437. 

Eureka Oil Company, Worcester. Organization certified May 7, 1908. 
1903, c. 437. 

Eureka Ruling and Binding Company, Holyoke. Organization cer- 
tified July 11, 1890. Pub. Stat., c. 106. 

Eureka Shoe Machinery Company, Boston. Organization certified 
March 15, 1907. 1903, c. 437. 

Eureka Valve Company, Boston. Organization certified July 5, 1907. 
1903, c. 437. 

European Tobacco Company, Boston. Organization certified January 
22, 1908. 1903, c. 437. 

Evans Mill Supply Co., The, Boston. Organization certified August 14, 
1909. 1903, c. 437. 

Evans Slate Company, Amherst. Organization certified March 9, 1909. 
1903, c. 437. 

Evans Stamping and Plating Company, Taunton. Organization cer- 
tified January 7, 1902. Rev. Laws, c. 110. 

Everett Auto Station, Incorporated, Everett. Organization certified 
July 31, 1909. 1903, c. 437. 

Everett E. Belding Company, The, Springfield. Organization certified 
Decemb^ 15, 1906. 1903, c 437. 

Everett Foundry Company, Everett. Organization certified May 29, 

1908. 1903, c. 437. 

Everett Gas Company, Everett. Organization certified October 20, 
1899. Pub. Stat, c. 106. 

Everett H. Davis Company, Maynard. Organization certified July 20, 
1905. 1903, c. 437. 

Everett Independent Publishing Company, Everett. Organization certi- 
fied November 23, 1909. 1903, c. 437. 

Everett Mills, Lawrence. Chartered 1860, c. 7. 

Everett Piano Company, Boston. Organization certified November 20, 
1883. Pub. Stat., c. 106. 

Everett Square Pharmacy, Inc., Hyde Park. Organization certified 
July 3, 1908. 1903, c. 437; 1903, c. 437, $ 41. 

Everett Trust Company, Everett. Organization certified December 3, 

1909. 1904, c. 374. 



1910.] PUBLIC DOCUMENT — No. 16. 179 

Everlasting Qarter Company, New Bedford. Organization certified 
August 8, 1905. 1903, e. 437. 

Everson Manufacturing Company, Boston. Organization certified Feb- 
ruary 18, 1909. 1903, c. 437; 1903, c. 437, J 41. 

Ewell-Cooper Company, Brockton. Organization certified January 28, 

1906. 1903, c. 437. 

E>B7eIl Drug Company, Boston. Organization certified June 6, 1906. 
1903, c 437. 

Excel Leather Company, The, Danvers. Organization certified July 
23, 1906. 1903, c 437. 

Excel Manufacturing Company, Boston. Organization certified March 
6, 1909. 1903, c. 437. 

Excelsior Interstate Express Company, The, Marlborough. Organiza- 
tion certified May 10, 1909. 1903, c. 437. 

Excelsior Woolen Company, Springfield. Organization certified No- 
vember 19, 1908. 1903, c. 437. 

Excess Indicator Company, Boston. Oiganization certified May 15, 
1901- Pub. Stat., c. 106. 

Exchange Trust Company, Boston. Organization certified August 8, 

1907. 1904, c 374. 

Exploitation Company, The, Boston. Organization certified February 
23, 1909. 1903, c. 437. 

Exploits River Lumber and Pulp Company, Boston. Organization cer- 
tified December 3, 1903. 1903, c. 437. 

Export Box Strap Company, Lynn. Organization certified August 4, 
1909. 1903, c. 437. 

Eye Bex Co., Boston. Organization certified April 5, 1906. 1903, 
c. 437. 

F. A. Bassette Company, The, Springfield. Organization certified 
October 25, 190L Pub. Stat., c. 106. 

F. A. Easton Company, Worcester. Organization certified April 23, 
1903. Rev. Laws, c. 110. 

F. A. Phelps Company, The, Boston. Organization certified July 16, 
1907. 1903, c. 437. 

F. A. Bobbins Company, Springfield. Organization certified June 26, 
1900. Pub. Stat, c. 106. 

F. A. Whitney Carriage Company, Leominster. Organization certified 
July 27, 1871. 

F. A. York Co., Boston. Organization certified September 13, 1906. 
1903, c. 437. 



180 TAX COMMISSIONER'S REPORT. [Jan. 

F. B. Holmes Co., Chelsea. Organization certified Febraary 8, 1906. 
1903, c. 437. 

F. B. Rogers Silver Company, Taunton. Organization certified Feb- 
ruary 23, 1886. Pub. Stat., c. 106. 

F. B. Shattuck, Inc., Boston. Organization certified December 18, 
1908. 1903, c. 437. 

F. B. Washburn & Co., Corporation, The, Brockton. Organization 
certified December 5, 1905. 1903, c. 437. 

F. C. Parker & Son, Inc., Arlington. Organization certified March 5, 

1907. 1903, c. 437. 

F. C. Warren Company, Boston. Organization certified September 8, 

1897. Pub. Stat., c 106. 

F. C. Wilson Co., Haverhill. Organization certified February 25, 1902. 
Rev. Laws, c. 110. 

F. D. Davis Company, The, Boston. Organization certified September 
10, 1909. 1903, c. 437. 

F. D. Fellows Company, Quincy. Organization certified March 15, 1902. 
Rev. Laws, c. 110. 

F. D. Weeks Extracting Company, The, Shirley. Organization certified 
September 18, 1897. Pub. Stat., c. 106. 

F. E. Butterfield Manufacturing Company, The, Boston. Organization 
certified November 22, 1909. 1903, c. 437. 

F. R Cottle Company, Boston. Organization certified August 22, 1906. 
1903, c. 437. 

F. E. Harding Company, Boston. Organization certified February 4, 

1908. 1903, c. 437. 

F. E. Jones Company, Boston. Organization certified November 30, 

1898. Pub. Stat., c. 106. 

F. E. Powers Company, Worcester. Organization certified March 3, 

1909. 1903, c. 437. 

F. E. Reed Company, Worcester. Organization certified April 23, 1894. 
Pub. Stat., c. 106. 

F. E. Wells i& Son Company, Greenfield. Organization certified August 
24, 1903. Rev. Laws, c. 110. 

F. G. Guilds Company, The, Pittsfield. Organization certified May 28, 
1908. 1903, c. 437. 

F. H. Allis Company, Haverhill. Organization certified October 25, 
1905. 1903, c. 437; 1903, c. 437, 5 41. 

F. H. Bowles Company, Boston. Organization certified June 30, 1906. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 181 

F. H. Day Co., The, Greenfield. Organization certified April 25, 1901. 
Pub. Stat., c. 106. 

F. H. Gilson Company, Boston. Organization certified April 26, 1898. 
Pub. Stat., c. 106. 

F. H. Lane Company, Fitchburg. Organization certified March 23, 
1904. 1903, c. 437. 

F. H. Putnam Company, Boston. Organization certified May 2, 1904 
1903, c. 437. 

F. H. Roberts Company, Boston. Organization certified March 19, 
1908. 1903, c. 437. 

F. H. Thomas Company, Boston. Organization certified September 2, 

1903. 1903, c. 437. 

F. H. Young Company, Boston. Organization certified December 27, 

1904. 1903, c. 437. 

F. J. Charbonneau Company, Worcester. Organization certified De- 
cember 12, 1902. Rev. Laws, c. 110. 

F. J. Quinn Co., The, Pittsfield. Organization certified May 22, 1906. 
1903, c. 437; 1903, c. 437, J 41. 

F. K. Bradman Co., Boston. Organization certified August 25, 1904. 
1903, c. 437. 

F. L. Daggett Co., Boston. Organization certified February 7, 1906. 
1903, c. 437. 

F. L. Hewes & Company (Incorporated), Springfield. Organization 
certified February 16, 1905. 1903, c. 437. 

F. L. 0*Bryan Company, The, South Framingham. Organization cer- 
tified June 4, 1908. 1903, c. 437. 

F. M. Bill Company of Boston, Boston. Organization certified June 
1, 1908. 1903, c. 437. 

F. M. Butler Company, Springfield. Oi^nization certified April 20, 

1905. 1903, c. 437. 

F. M. Crosby Company, Boston. Organization certified June 16, 1906. 
1903, c. 437. 

F. M. Harris Company, Worcester. Organization certified July 2, 1901. 
Pub. Stat., c. 106. 

F. M. West Box Company, Springfield. Organization certified July 30, 
1901. Pub. Stat., c. 106. 

F. 0. Clark Engraving Company, Incorporated, Boston. Organization 
certified March 26, 1906. 1903, e. 437. 

F. 0. Dewey Company, Boston. Organization certified February 2, 
1889. Pub. Stat, c. 106. 



182 TAX COMMISSIONER'S REPORT. [Jan. 

F. P. Baker Moulding Company, The, Maiden. Organization certified 
December 16, 1908. 1903, c. 437. 

F. P. Norton Company, Boston. Organization certified February 13, 

1904. 1903, c. 437. 

F. P. O'Connor Company, Boston. Organization certified September 22, 
1906. 1903, c. 437. 

F. Putnam Co., Boston. Organization certified July 15, 1908. 1903, c. 
437. 

F. S. Carr & Company, Inc., Springfield. Organization certified June 1, 
1909. 1903, c. 437. 

F. S. McDermott Company, Somerville. Organization certified July 15, 

1905. 1903, c. 437. 

F. S. Payne Co., Boston. Organization certified September 20, 1906. 
1903,' c 437. 

F. S. Perkins Company, LowelL Organization certified December 28, 
1900. Pub. Stat., c. 106. 

F. T. Lord Polish Co., Cambridge. Organization certified October 3, 
1903. 1903, c. 437. 

F. T. Morcombe Building Company, Boston. Organization certified 
March 11, 1909. 1903, c. 437. 

F. T. Mussey Towel Supply Company, Lowell. Organization certified 
October 5, 1909. 1903, c. 437. 

F. W. Darling Company, Hyde Park. Organization certified June 25, 
1898. Pub. Stat, c. 106. 

F. W. Dunbar & Co., (Inc.), Boston. Organization certified January 20, 
1909. 1903, c. 437. 

F. W. Flosdorf Company, Maiden. Organization certified February 17, 
1908. 1903, c. 437. 

F. W. Francis Cigar and Tobacco Company, The, New Bedford. Or- 
ganization certified October 2, 1904. 1903, c. 437. 

F. W. Mann Company, Milford. Organization certified February 23, 

1906. 1903, c. 437. 

F. W. Wentworth Company, New Bedford. Organization certified 
August 15, 1894. Pub. Stat., c- 106. 

F. W. Woolworth & Company, Boston. Organization certified February 
14, 1905. 1903, c. 437. 

Factory Power Company, The, Worcester. Organization certified Feb- 
ruary 6, 1905. 1903, c. 437. 

Faelten Pianoforte School Incorporated, Boston. Organization cer- 
tified May 20, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 183 

Faiibanks and Boynton Company, The, Worcester. Organization cer- 
tified January 11, 1895. Pub. Stat, c. 106. 

Fairbanks Brothers Company, Whitman. Organization certified April 
27, 1905. 1903, c. 437. 

Fairbanks Saddlery Specialty Company, Boston. Organization cer- 
tified September 23, 1908. 1903, c 437. 

Fairhaven Iron Foundry Company, Fairhaven. Organization certified 
April 10, 1891. Pub. Stat., c. 106. 

Fairhaven Water Company, Fairhaven. Chartered 1888, c, 196. 1889, 
c 381; 1893, c. 232. 

Fairmount Interstate Express Company, Brockton. Organization certi- 
fied August 19, 1909. 1903, c. 437. 

Fairmount Park and Hotel Company, Marlborough. Organization cer- 
tified February 28, 1907. 1903, c. 437. 

Falkson Cohen Company, Boston. Organization certified December 16, 
1905. 1903, c. 437. 

Fail Brook Farm Co., Middleborough. Organization certified May 4, 
1909. 1903, c. 437. 

Fall River Automatic Telephone Company, Fall River. Oiganization 
certified December 8, 1899. Pub. Stat., c. 106. 

Fall River Bleachery, Fall River. Organization certified March 1, 1905. 
1903, c 437. 

Fall River Brick and Concrete Company, The, Fall River. Organiza- 
tion certified August 22, 1907. 1903, c 437. 

Fall River Daily Globe Publishing Company, The, Fall River. Or- 
ganization certified May 1, 1885. Pub. Stat., c. 106. 

Fall River Daily Herald Publishing Company, The, Fall River. Or- 
ganization certified April 16, 1877. 1870, c. 224. 

Fall River Electric Light Company, The, Fall River. Organization 
certified March 7, 1S83. Pub. Stat., c. 106. 

Fall River Foundry and Machine Company, Fall River. Organization 
certified December 31, 1908. 1903, c. 437. 

Fall River Gas Works Company, Fall River. Organization certified 
September 25, 1880. 1870, c. 224. 

Fall River Granite Company, Fall River. Organization certified Feb- 
ruary 27, 1873. 

Fall River Iron Works Company, Fall River. Chartered 1825. 1824, 
c. 60. 

Fall River Laundry Company, Fall River. Organization certified April 
23, 1896. Pub. Stat., c. 106. 



184 TAX COMMISSIONER'S REPORT. [Jan. 

Fall River Manufactory, Fall River. Chartered 1820. 1819, c. 89. 

Fall River Polo Association, The, Fall River. Organization certified 
September 9, 1908. 1903, e. 437. 

Fall River Real Estate Association of Fall River, Fall River. Char- 
tered 1892, c. 329. 

Fall River Rubber Company, Fall River. Organization certified Jan- 
uary 30, 1896. Pub. Stat., c. 106. 

Fall River Steam and Gas Pipe Company-corporation, Fall River. 
Organization certified September 24, 1891. Pub. Stat., c. 106. 

Fall River, Warren and Taunton Express Company, Fall River. Or- 
ganization certified March 23, 1909. 1903, c. 437. 

Fall River Wholesale Grocery Company, Fall River. Organization 
certified June 22, 1896. Pub. Stat., c. 106. 

Fall River Workingmen's Co-operative Association, Fall River. Or- 
ganization certified December 4, 1867. 1866, c. 290. 

Falmouth Cranberry Company, The, Falmouth. Organization certified 
April 2, 1889. Pub. Stat., c. 106. 

Falmouth Heights Land and Wharf Company, Falmouth. Chartered 
1871, c. 278. 

Falmouth Land Company, Falmouth. Chartered February 25, 1908. 
1908, c. 114. Organization certified February 28, 1908. 1903, c. 437. 

Falulah Paper Company, Fitchburg. Organization certified February 
29, 1904. 1903, c. 437. 

Falvey Brothers Company, Boston. Organization certified July 14, 
1902. Rev. Laws, c. 110. 

Farm Products Company of New England, The, Boston. Organization 
certified February 14, 1906. 1903, c. 437. 

Farmers' Mutual Telephone Company of Bristol County, Massachu- 
setts, The, Norton. Organization certified September 25, 1902. 
Rev. Laws, c. 110. 

Farmington River Water Power Company, Otis. Chartered 1867, 
c. 134. 

Famam Cheshire Lime Company, Cheshire. Organization certified 
August 24, 1904. 1903, c. 437. 

Famum-Hanscom Company, The, Boston. Organization certified Janu- 
ary 2, 1905. 1903, c. 437; 1903, c. 437, J 41. 

Famums Interstate Express Company, Grafton. Organization certified 
July 16, 1909. 1903, c. 437. 

Farr Alpaca Company, Holyoke. Organization certified November 
13, 1873. 



1910.1 PUBLIC DOCUMENT — No. 16. 185 

Farr Remedy Company, Boston. Organization certified October 13, 
1904. 1903, c 437; 1903, c. 437, 5 41. 

Fairar Lnmber Company, Boston. Organization certified July 22, 1907. 

1903, c. 437; 1903, c. 437, J 41. 

Farrington Company, Boston. Organization certified September 19, 

1907. 1903, c 437; 1903, c 437, i 41. 

Farrington Printing Company, Boston. Organization certified July 
14, 1892. Pub. Stat., c. 106. 

Farwell Bleaehery, Lawrence. Organization certified November 29, 
1886. Pub. Stat., c. 106. 

Faulkner Express Company, Maiden. Org^anization certified May 6, 
1909. 1903, c. 437. 

Faulkner Qrocery Company, Maiden. Organization certified February 
9, 1909. 1903, c. 437. 

Faulkner Loan Company, Maiden. Organization certified February 5, 

1908. 1903, e. 437. 

Faulkner Manufacturing Company, Billerica. Oi^anization certified 
July 1, 1880. 1870, c 224. 

Fay Brothers Company, Cambridge. Organization certified January 
31,1905. 1903, c. 437. 

Fay Furniture Company, Worcester. Organization certified September 
22, 1905. 1903, c. 437. 

Fay Welding and Manufacturing Company, Boston. Organization cer- 
tified January 2, 1909. 1903, c. 437. 

Fearing, Whiton & Co., Incorporated, Boston. Organization certified 
October 26, 1906. 1903, c. 437. 

Federal Express Company, Wobum. Organization certified May 5, 

1904. 1903, c 437. 

Federal Finance Company, Boston. Organization certified June 7, 1904. 
1903, c. 437. 

Federal Manufacturing Company, Lowell. Organization certified April 
7, 1908. 1903, c. 437. 

Federal Metallic Packing Company, Boston. Organization certified 
May 31, 1905. 1903, c. 437. 

Federal Shoe Company, Lowell. Organization certified July 13, 1906. 
1903, c. 437. 

Federal Trust Company, Boston. Chartered 1899, c. 92. 

Federal Vending Company, Boston. Organization certified March 16, 
1908. 1903, e. 437. 



N 



186 TAX COMMISSIONER'S REPORT. [Jan. 

Federal Wharf and Storage Company, Boston. Organization certified 
January 20, 1902. Rev. Laws, c 110. 

Federation Bulletin Publishing Company, Boston. Organization cer- 
tified May 14, 1907. 1903, c. 437.. 

Feiner Charcoal and Coal Company, Springfield. Organization certified 
March 29, 1909. 1903, c. 437. 

Feldman & Co. Inc., Everett. Organization certified September 25, 
1909, 1903, c 437. 

Fells Ice Company, The, Maiden. Organization certified April 13, 1909. 
1903, c. 437. 

Fels Fibre Fabric Company, Lowell. Organization certified July 1, 
1908. 1903, c. 437. 

Felton & Son, Incorporated, Boston. Organization certified December 

14, 1906. 1903, c. 437. 

Felton-Tumer Heating Company, Boston. Organization certified De- 
cember 24, 1903. 1903, c. 437. 

Felz- Victor Company, Boston. Organization certified August 11, 1903. 
1903, c. 437; 1903, c. 437, 5 41. 

Ferd. F. French & Co., Limited, Boston. Organization certified June 
27, 1885. Pub. Stat., c. 106. 

Ferdinand Furniture Company, Fitchburg. Organization certified No- 
vember 30, 1894. Pub. Stat., t. 106. 

Ferguson-Bedell Co., Boston. Organization certified September 25, 
1905. 1903, c. 437. 

Ferguson-Blakeley Company, Boston. Organization certified July 17, 
1908. 1903, c. 437. 

Ferguson Coal Company, Boston. Organization certified June 5, 1909. 
1903, c. 437. 

Femcroft Cabin Company, Marblehead. Organization certified October 

15, 1906. 1903, c. 437. 

Femcroft Inn (Inc.), Middleton. Organization certified October 26, 
1907. 1903, c. 437. 

Ferris Wheel Amusement Company, Inc., The, Boston. Organization 
certified June 26, 1905. 1903, c. 437. 

Ferro-Nutrine Chemical Company, Boston. Organization certified 
January 14, 1904. 1903, c. 437. 

Fessenden School, Incorporated, The, Newton. Organization certified 
July 31, 1905. 1903, c. 437. 

Fidelity Cranberry Company of Cape Cod, Pembroke. Organization 
certified May 26, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 187 

Fidelity Mercantile Agency of Worcester, Worcester. Oi^anization 
certified July 13, 1906. 1903, c. 437. 

Fidelity Transfer & Registrar Company, Boston. Organization certified 
February 24, 1909. 1903, c. 437. 

Field & Company (Incorporated), Boston. Organization certified Feb- 
ruary 3, 1905. 1903, c. 437. 

Field & Fielder Company, Worcester. Organization certified June 6, 

1904. 1903, c. 437. 

Field Bros, and Qross Company, Brockton. Organization certified De- 
cember 30, 1901. Pub. Stat., c. 106. 

Field, Holmes Company, Boston. Organization certified December 4, 
1909. 1903, c. 437.' 

Field Lumbert Company, Brockton. Organization certified August 7, 

1905. 1903, c. 437. 

Fifield Shoe Machinery Company, Boston. Organization certified June 
2, 1899. Pub. Stat, c. 106. 

Fifth Oakland Syndicate, Incorporated, Worcester. Organization cer- 
tified October 29, 1909. 1903, c. 437. 

Fifth Ward Market Company, Springfield. Organization certified July 
24, 1908. 1903, c. 437. 

Fifty Associates, Boston. Chartered 1820. 1819, c. 138; 1823, c 15. 

Figaret Chemical Company, Boston. Organization certified May 2, 1905. 
1903, c. 437. 

Fink Cigar Company, Boston. Organization certified June 9, 1908. 
1903, c 437. 

Finn^ran Leach Shoe Company, Taunton. Organization certified April 
12, 1905. 1903, c. 437; 1903, c. 437, « 41. 

Finnish- American Trading Co., Boston. Organization certified October 
30, 1908. 1903, c 437. 

Finnish Socialistic Publishing Company, Fitchburg. Organization cer- 
tified April 6, 1905. 1903, c. 437. 

Finnlander Stock Co., The, Fitchburg. Organization certified January 
18, 1905. 1903, c. 437. 

First National Safe Deposit Company, Boston. Organization certified 
March 24, 1908. Rev. Laws, c. 110. 

First Swedish Co-operative Store Company of Quinsigamond, Worces- 
ter, Mass., Worcester. Organization certified April 6, 1883. Pub. 
Stat., c 106. 

Fish Line Clip Co., Lawrence. Organization certified January 10, 1907. 
1903, c. 437. 



188 TAX COMMISSIONER'S REPORT. [Jan. 

Fisher Bros. Company, Lynn. Organization certified October 25, 1909. 

1903. c. 437. 

Fisher-Churchill Company, The, Dedham. Organization certified August 
7, 1894. Pub. Stat., c. 106. 

Fisher Manufacturing Company, The, Grafton. Organization certified 
August 16, 1881. 1870, c. 224. 

Fisherman Cold Storage Company, Provincetown. Organization cer- 
tified March 28, 1907. 1903, c. 437. 

Fisk Manufacturing Company, Springfield. Organization certified No- 
vember 10, 1880. 1870, c. 224. 

Fisk Rubber Company, The, Chicopee. Organization certified Sep- 
tember 30, 1904. 1903, c. 437. 

Fiskdale Mills, Sturbridge. Chartered 1836, c. 49. 

Fiske & Company, Incorporated, Boston. Organization certified Jan- 
uary 26, 1864. 1903, c. 437, 5 41. 

Fiske Bill Posting Company, Worcester. Organization certified Feb- 
ruary 6, 1907. 1903, c. 437. 

Fiske-Carter Construction Co., Worcester. Organization certified 
November 21, 1908. 1903, c 437. 

Fiske Shoe & Leather Co., Boston. Organization certified July 25, 

1904. 1903, c. 437; 1903, c. 437, 5 41. 

Fitchburg and Leominster Street Railway Company, Fitchburg. Or- 
ganization certified April 10, 1886. 1892, c. 85. 

Fitchburg Brick Company, Fitchburg. Organization certified February 
27, 1907. 1903, c. 437. 

Fitchburg Daily News Company, Fitchburg. Organization certified 
August 4, 1905. 1903, c. 437. 

Fitchburg Drug Company, Fitchburg. Organization certified May 5, 
1908. 1903, c. 437. 

Fitchburg Dry Goods Company, Fitchburg. Organization certified 
February 9, 1904. 1903, c. 437. 

Fitchburg Duck !Mills, Fitchburg. Organization certified January 6, 

1905. 1903, c. 437. 

Fitchburg Gas and Electric Light Company, Fitchburg. Chartered 
1852, c. 208. 1891, c. 360. 

Fitchburg Granite Company, The, Fitchburg. Organization certified 
February 21, 1906. 1903, c. 437. 

Fitchburg Hardware Company, Fitchburg. Organization certified July 
10, 1903. Rev. Laws, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16. 189 

Fitchburg Horn Goods Company, The, Fitchburg. Organization cer- 
tified January 6, 1905. 1903, c. 437. 

Fitehbarg Machine Works, Fitchburg. Organization certified May 16, 
1899. Pub. Stat., c. 106. 

Fitchburg Manufacturing Company, Fitchburg. Organization certified 
February 6, 1890. Pub. Stat., c. 106. 

Fitchburg Railroad Company, Boston. Chartered 1842, c. 84. 

Fitchburg Real Estate and Loan Company, Fitchburg. Organization 
certified March 31, 1909. 1903, c. 437. 

I^tchburg Safe Deposit and Trust Company, The, Fitchburg. Organi- 
zation certified February 21, 1906. 1904, c. 374. 

Fitchburg Steam Engine Company, Fitchburg. Organization certified 
September 15, 1876. 

Fitchburg Trust Company, Fitchburg. Chartered 1895, c. 200. 1900, 
c. 199. 

Fitchburg Yam Company, Fitchburg. Organization certified December 
19, 1906. 1903, c 437. 

Fitz Gerald Book and Art Company, The, Holyoke. Organization cer- 
tified June 22, 1909. 1903, c. 437. 

Fitzgerald Grate Bar Company, Boston. Organization certified June 
10, 1907. 1903, c. 437. 

Fitzgerald Transportation and Storage Warehouse Company, Boston. 
Organization certified August 9, 1906. 1903, c. 437. 

Fitzgibbon Mica Company, Beverly. Organization certified November 
15, 1906. 1903, c. 437. 

Flanders Company, Boston. Organization certified September 11, 1906. 
1903, c. 437. 

Flashman Bros., Inc., Boston. Organization certified April 28, 1909. 
1903, c. 437. 

Flax Pond Fishing Company in Dennis, Dennis. Chartered 1852, c. 68. 

Fleischmann Company, The, Boston. Organization certified March 16, 
1906. 1903, c. 437. 

Fleming Foundry Company, Springfield. Organization certified Mav 
4, 1909. 1903, c. 437. 

Flexible Tire Company, Incorporated, The, Springfield. Organization 
certified May 11, 1906. 1903, c. 437. , 

Flint Mills, Fall River. Organization certified February 28, 1872. 

Flitner-Atwood Company, Boston. Organization certified April 29, 
1901. Pub. Stat, c. 106. 



190 TAX COMMISSIONER'S REPORT. [Jan. 

Florence Furniture Company, Northampton. Organization certified 
June 23, 1873. 

Florence Manufacturing Company, Florence, Northampton. Organized 
June 1, 1866. 

Florida Trackless Trolley Company, Boston. Organization certified 
July 10, 1908. 1903, c. 437. 

Florist's Album Company, Boston. Organization certified August 16, 
1907. 1903, c. 437. 

Floyd Manufacturing Company, Somerville. Organization certified 
April 2, 1906. 1903, c. 437; 1903, c. 437, J 41. 

Floyd-Taylor Co., The, Haverhill. Organization certified October 2, 
1907. 1903, c. 437. 

Flynt Building and Construction Company, Palmer. Organization cer- 
tified March 2, 1885. Pub. Stat, c. 106. 

Foan Brothers Company, Peabody. Organization certified August 23, 
1906. 1903, c. 437. 

Fobes, Hayward & Co. (Incorporated), Boston. Organization cer- 
tified January 1, 1886. Pub. Stat, c. 106. 

Fogg " G-M " Remedy Company, Boston. Organization certified Feb- 
ruary 20, 1907. 1903, c. 437. 

Foil Metal Manufacturing Company, Hanson. Organization certified 
January 18, 1907. 1903, c. 437. 

Foley Company, The, Boston. Organization certified January 31, 1908. 
1903, c. 437. 

Foley's Clothing Store (Incorporated), Hyde Park. Organization cer- 
tified October 27, 1908. 1903, c. 437. 

Folsom Tea Co., Boston. Organization certified May 2, 1906. 1903, 
c. 437. 

Fonseca Brothers, Inc., Boston. Organization certified January 25, 1906. 
1903, c. 437. 

Fontneau & Cook Company, Attleborough. Organization certified No- 
vember 30, 1903. 1903, c. 437; 1903, c. 437, i 41. 

Forbes Craig Company, Quincy. Organization certified June 13, 1906. 
1903, c. 437. 

• 

Forbes Lithograph Manufacturing Company, The, Boston. Organiza- 
tion certified September 14, 1875. 1870, c. 224. 

Forbes Manufacturing Company, Boston. Organization certified July 
8, 1909. 1903, c. 437. 

Forbush Penmanship System, Boston. Organization certified February 
8, 1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 191 

Forbnsh Shoe Company, The, Grafton. Organization certified February 
26, 1902. Rev. Laws, c. 110. 

Ford Anger Bit Company, Holyoke. Organization certified July 9, 
1901. Pub. Stat., c. 106. 

Ford Steel Column Company, Boston. Organization certified May 10, 

1906. 1903, e. 437. 

Fore River Shipbuilding Company, Quincy. Organization certified 
September 6, 1904. 1903, c. 437. 

Foreign Language Press Company, The, Boston. Organization cer- 
tified October 26, 1904. 1903, c. 437. 

Forest Hooper Company, Boston. Organization certified February 8. 
1905. 1903, c. 437. 

Forest Lumber and Manufacturing Co., Boston. Organization certified 
March 20, 1907. 1903, c. 437. 

Fort Hill Bronze Mfg. Co., Everett. Organization certified November 
24,1909. 1903, c. 437. 

Fos8-Hughes Motor Car Company, Boston. Organization certified No- 
vember 7, 1905. 1903, c. 437. 

Foster Bogs Company, Hanson. Organization certified November 15, 
1904. 1903, c. 437. 

Foster Company, The, Boston. Organization certified February 28, 
1903. Rev. Laws, c. 110. 1903, c. 437, { 41. 

Foster, Hall & Adams Company, Boston. Organization certified No- 
vember 6, 1903. 1903, c. 437. 

Foster Lunch Company, Boston. Organization certified May 7, 1908. 
1903, c. 437. 

Foster-Moulton Shoe Company, Brookfield. Organization certified No- 
vonber 12, 1906. 1903, c. 437. 

Foster- Williams Shoe Co., The, Lynn. Organization certified January 
25, 1907. 1903, c. 437; 1903, c. 437, $ 41. 

Foster's Wharf Company, Boston. Chartered 1875, c. 198. 

Foundry Equipment Company, Worcester. Organization certified April 
4, 1907. 1903, c. 437. 

Fourth Oakland Syndicate Incorporated, Worcester. Organization 
certified September 10, 1909. 1903, c. 437. 

^^^ _ • 

Fowle, Hibbard Company, Boston. Organization certified July 26, 

1907. 1903, c. 437. 

Fowler Painting Company, Templeton. Organization certified April 10, 
1907. 1903, c. 437. 



192 TAX COMMISSIONER'S REPORT. [Jan. 

Fowle's Arlington Mills, Arlington. Organization certified June 28, 
1900. Pub. Stat., c. 106. 

Foxboro' Electric Company, The, Foxborough. Organization certified 
July 15, 1903. Rev. Laws, c. 110. 

Framingham Box Company, The, FraminghanL Organization certified 
February 19, 1889. Pub. Stat., c. 106. 

Framingham Chair Company, Framingham. Organization certified 
September 5, 1905. 1903, c. 437. 

Framingham Coal Company, Framingham. Organization certified May 
3, 1902. Rev. Laws, c. 110. 

Framingham Electric Company, Framingham. Organization certified 
August 24, 1888. Pub. Stat., c. 106. 

Framingham Gas, Fuel and Power Company, The, Framingham. Or- 
ganization certified March 22, 1889. Pub. Stat., c. 106. 

Framingham Hotel Company, The, Framingham. Organization cer- 
tified July 6, 1905. 1903, c. 437. 

Framingham Lumber Company, Framingham. Organization certified 
June 4, 1909. 1903, c. 437. 

Framingham Odd Fellows' Building Association, Framingham. Or- 
ganization certified January 27,. 1876. 

Framingham Shoe Company, Framingham. Organization certified Au- 
gust 2, 1906. 1903, c. 437. 

Framingham Trust Company, Framingham. Organization certified 
May 11, 1909. 1904, c. 374. 

Francis Fitz Co., Boston. Organization certified September 4, 1906. 
1903, c. 437. 

Francis Jewelry Company, Boston. Organization certified January 21, 

1908. 1903, c. 437. 

Francis Spring Co., Inc., Maiden. Organization certified December. 23, 

1909. 1903, c. 437. 

Franco-American Economic Association, Lowell. Organization cer- 
tified May 11, 1909. 1903, c. 437. 

Franco-American National Hall Corporation, The, Lawrence. Organi- 
zation certified September 20, 1906. 1903, c. 437. 

Franco Co-operative Co., Fitchburg. Organization certified November 
15, 1909. 1903, c. 437. 

Frank A. Andrews Company, Boston. Organization certified January 
26, 1906. 1903, c. 437. 

Frank Cousins Art Company, Salem. Organization certified March 4, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 193 

Frank K Davis Fish Company, Qloucester. Organization certified July 
20, 1905. 1903, c. 437. 

Frank K Fitts Manufacturing and Supply Company, The, Boston. 
Organization certified September 25, 1894. Pub. Stat, c. 106. 

Frank E. Fleet Company, Boston. Organization certified March 23, 

1904. 1903, c. 437. 

Frank E. Boss Company, The, Boston. Organization certified March 22, 

1905. 1903, c. 437. 

Frank EL Sessions Company, Worcester. Organization certified July 9, 
1908. 1903, c 437. 

Frank K Vincent Company, Lynn. Organization certified September 
30, 1908. 1903, c. 437. 

Frank F. Hill & Co., Inc., Boston. Organization certified May 5, 1909. 
1903, c. 437. 

Frank Ferdinand, Incorporated, Boston. Organization certified May 
15, 1908. 1903, c. 437. 

Frank G. Shattuck Company, Boston. Organization certified May 31, 

1906. 1903, c. 437. 

Frank H. Cowin Company, Boston. Organization certified February 
14, 1906. 1903, c. 437. 

Frank H. Hall Company, Natick. Oi^anization certified March 30, 
1899. Pub. Stat., c. 106. 

Frank J. Ross Company, Boston. Organization certified July 24, 1908. 
1903, c. 437. 

Frank Jones Brewing Company, Boston. Organization certified April* 
6,1908. 1903, c. 437. 

Frank L. Allen Lumber Company, The, Fall River. Organization cer- 
tified February 1, 1902. Rev. Laws, c. 110. 

Frank P. Bennett & Company, Incorporated, Boston. Organization 
certified July 6, 1904. 1903, c. 437. 

Frank P. Brown Company, Boston. Organization certified January 
22, 1909. 1903, c. 437. 

Frank Ridlon Company, Boston. Oi^anization certified January 25, 

1906. 1903, c 437. 

Frank Tenney Company, The, Boston. Organization certified May 24, 

1907. 1903, c. 437. 

Frank Tilton-Martin Incorporation, North Adams. Organization cer- 
tified April 20, 1909. 1903, c. 437. 

Frank W. Smith Co., Gardner. Organization certified March 29, 1905. 
1903, c. 437. 



194 TAX COMMISSIONER'S REPORT. [Jan. 

Frank X. Oberle Company, Boston. Organization certified December 

28, 1900. Pub. Stat., c. 106. 

Frankel and Goodman Corporation of Lowell, The, LowelL Organiza- 
tion certified January 19, 1905. 1903, c. 437. 

Franklin A. Snow Company, Boston. Organization certified February 

29, 1908. 1903, c. 437. 

Franklin Amusement Company, Boston. Organization certified October 

18, 1907. 1903, c. 437. 

» 

Franklin Clothing Company, Worcester. Organization certified June 8, 
1908. 1903, c. 437. 

Franklin Contracting Company, Boston. Organization certified March 

19, 1908. 1903, c 437. 

Franklin County Lumber Company, Greenfield. Organization certified 
July 13, 1893. Pub. Stat., c. 106. 

Franklin Drug Company, Somerville. Organization certified May 2, 
1906. 1903, c. 437. 

Franklin Electric Light Company, Montague. Organization certified 
December 17, 1886. Pub. Stat., c. 106. 

Franklin Felt Company, Franklin. Organization certified June 7, 1909. 
1903, c. 437. 

Franklin Howes Medicine Company, Boston. Organization certified 
November 5, 1909. 1903, c. 437. 

Franklin Mills Corporation, Franklin. Organization certified August 

22, 1905. 1903, c. 437. 

* Franklin P. Shumway Company, Boston. Organization certified April 
9, 1904. 1903, c. 437. 

Franklin Paper Company, Holyoke. Organization certified January 

23, 1866. 

Franklin Park Lumber Company, Revere. Organization certified Sep- 
tember 14, 1909. 1903, c. 437. 

Franklin Power Company, Greenfield. Organization certified September 
3, 1904. 1903, c. 437. 

Franklin Press Incorporated, The, Lowell. Organization certified April 
8,1908. 1903, c. 437. 

Franklin Remedy Company, Springfield. Organization certified De- 
cember 22, 1908. 1903, c. 437. 

Franklin Rubber Company, Boston. Organization certified January 7, 
1901. Pub. Stat., c. 106. 

Franklin Shoe Company, Boston. Organization certified May 13, 1905. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 195 

Franklin Square Automobile Company, Boston. Organization cer- 
tified March 26, 1907. 1903, c. 437. 

FrankHn Square Oarage Co., Worcester. Organization certified August 
13, 1909. 1903, c. 437. 

Franklin Square Pharmacy, Incorporated, Melrose. Organization cer- 
tified March 31, 1909. 1903, e. 437. 

Franklin Tel^raph Company, Boston. Chartered 1865, c. 119. 1869, 
c 209. 

Fraprie-Douglas Company, The, Fall River. Organization certified 
August 20, 1896. Pub. Stat., c. 106. 

Fraser Cattle Quard and Construction Company, Boston. Organization 
certified July 28, 1908. 1903, c. 437. 

Fraser Dry Goods Company, The, Boston. Organization certified De- 
cember 21, 1899. Pub. Stat., c. 106; 1891, c. 360. 

Fraser Machine & Manufacturing Co., Boston. Organization certified 
January 3, 1906. 1903, c. 437. 

Fred A. Day Corporation, Haverhill. Organization certified September 
1,1909. 1903, c. 437. 

Fred A. Houdlette and Son, Incorporated, Boston. Organization cer- 
tified January 6, 1908. 1903, c 437. 

Fred A. Mann Company, Worcester. Organization certified May 11, 
1904. 1903, c. 437; 1903, c. 437, 5 41. 

Fred P. Field Company, Brockton. Organization certified January 10, 
1894. Pub. Stat., c. 106; 1891, c. 360; Rev. Laws, c. 109, $ 9. 

Fred F. Field Company B., Brockton. Organization certified Novem- 
ber 2, 1909. 1903, c. 437. 

Fred F. Field Holstein Company, The, Brockton. Organization cer- 
tified February 1, 1907. 1903, c. 437. 

Fred F. Squire Company, Boston. Organization certified December 15, 
1909. 1903, c. 437. 

Fred H. Pearson Company, The, LowelL Organization certified Sep- 
tember 30, 1904. 1903, c. 437. 

Fred M. Batchelder Company, Boston. Organization certified August 
29, 1907. 1903, c. 437; 1903, c 437, i 41. 

Fred Moore Produce Company, Boston. Organization certified Decem- 
ber 10, 1909. 1903, c. 437. 

Fred Rueping Leather Corporation, Boston. Organization certified 
July 25, 1904. 1903, c. 437. 

Fred S. and A. D. Gore Corporation, Boston. Organization certified 
July 10, 1905. 1903, c. 437; 1903, c. 437, i 41. 



196 TAX COMMISSIONER'S REPORT. [Jan. 

Fred S. Morse Lumber Company, Springfield. Organization certified 
February 1, 1905. 1903, c. 437. 

Fred T. Ley & Co., Incorporated, Springfield. Organization certified 
March 27, 1905. 1903, c. 437. 

Fred Theise Manufacturing Company, Chelsea. Organization certified 
August 28, 1903. 1903, c. 437. 

Frederick C. Warren Construction Company, Somerville. Organization 
certified August 13, 1909. 1903, c. 437. 

Frederick E. Randall Company, Boston. Organization certified No- 
vember 12, 1907h 1903, c. 437. 

Frederick Eeles Company, Boston. Organization certified October 5, 

1905. 1903, c. 437. 

Frederick H. Osgood Company, Boston. Organization certified August 
4, 1905. 1903, c. 437. 

Frederick J. Quinby Company, The, Boston. Organization certified 
October 4, 1901. Pub. Stat., c. 106. 

Frederick W. Rodgers Company, Inc., Boston. Organization certified 
June 12, 1909. 1903, c. 437. 

Frederick W. Storck Company, Boston. Organization certified Novem- 
ber 17, 1909. 1903, c. 437. 

Fredrik Peterson Co., Boston. Organization certified December 22, 1908. 
1903, c. 437. 

Freeland Loomis Company, Boston. Organization certified January 17, 
1891. Pub. Stot., c. 106. 

Freeman Brothers Company, Boston. Organization certified March 22, 

1906. 1903, c. 437. 

Freeman Clothing Company, Leominster. Organization certified August 
26, 1907. 1903, c. 437. 

Freeman Wight Company, Boston. Organization certified April 1, 
1902. Rev. Laws, c. 110. 

Freemasons' Hall Association, Haverhill. Chartered 1866, c. 177. 1873, 
c. 72. 

Fremont Corporation, The, Worcester. Organization certified October 
2, 1909. 1903, c. 437. 

French American Supply Association, Lowell. Organization certified 
October 22, 1909. 1903, c. 437. 

French Carriage Company, The, Boston. Organization certified April 
13, 1894. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 197 

French King Rapids Power Company^ Boston. Chartered June 3, 
1908. 1908, c. 680. Oi^anization certified February 11, 1909. 
1903, c 437. 

French Leather Novelty Company, Maiden. Organization certified No- 
vember 28, 1908. 1903, c. 437. 

Fresh Pond Ice Company, Somerville. Organization certified February 
10, 1887. Pub. Stat., c. 106. 

Fretts Electric Switch Company, Springfield. Organization certified 
March 15, 1905. 1003, q. 437. 

Friend Soap Companv, Boston. Organization certified June 1, 1906. 
1903, c. 437. 

Frost & Adams Company, Boston. Organization certified August 10, 
1895. Pub. Stat., c. 106. 

Frost Box Company, Beverly. Organization certified April 8, 1908. 
1903, c 437. 

Frost Coal Company, Boston. Organization certified June 14, 1909. 
1903, c. 437. 

Frost Insecticide Co., Arlington. Organization certified July 25, 1906. 
1903, c. 437. 

Frost Oil Clothing Company, The, Gloucester. Organization certified 
October 4, 1904. 1903, c. 437. 

Frost Stamp and Stationery Co., Worcester. Organization certified 
May 13, 1907. 1903, c. 437. 

Frothingham Buildings, Boston. Chartered 1889, c. 171. 

Frye & Crawford Drug Company, The, Lowell. Organization certified 
August 2, 1904. 1903, c. 437. 

Fiye Drug & Chemical Co., Boston. Organization certified March 25, 
1909. 1903, c. 437. 

Fuller Agency Company, Springfield. Organization certified February 
12, 1906. 1903, c. 437. 

Fuller & Lewis, Incorporated, Boston. Organization certified August 
29, 1908. 1903, c. 437. 

Fuller Company, The, Lawrence. Organization certified July 24, 1908. 

1903, c 437. 

Fuller-Greene Company, Boston. Organization certified February 5, 

1904. 1903, c. 437. 

Fuller-Hammond Company, The, Brockton. Organization certified De- 
cember 2, 1905. 1903, c. 437. 

Fuller Hardware Company, Fitchburg. Organization certified July 20, 
1907. 1903, c. 437. 



198 TAX COMMISSIONER'S REPORT. [Jan. 

Fuller Manufaeturing Company, Danvers. Organization certified Feb- 
ruary 1, 1908. 1903, c 437. 

Fuller Shoe Company, The, Salem. Organization certified October 16, 

1907. 1903, c. 437. 

Fuller Whitney Surveys Corporation, Boston. Organization certified 
May 29, 1902. Rev. Laws, c. 110. 

Fulton Iron Company, Boston. Chartered 1836, c. 266. 

Furniture Alliance, Inc., The, Worcester. Organization certified June 
10, 1909. 1903, c. 437. 

Fyfe-Eskrigge Company, The, Boston. Organization certified March 
22, 1907. 1903, c. 437. 

G. A. Hawkes Company, The, Beverly. Organization certified March 
10, 1905. 1903, c. 437. 

G. A. Monroe Company, Attleborough. Organization certified May 12, 
1909. 1903, c. 437. 

G. and C. Merriam Company, Springfield. Organization certified March 
29, 1892. Pub. Stat., c. 106. 

G. B. Lawrence Company, Boston. Organization certified June 7, 1906. 
1903, c. 437. 

G. C. Aiken & Co., Inc., Boston. Organization certified January 2, 
1909. 1903, c. 437. 

G. C. Prince & Son, Inc., Lowell. Organization certified January 14, 

1908. 1903, c. 437. 

G. E. Blancbard Company, Northbridge. Organization certified August 
24, 1909. 1903, c. 437. 

G. E. Lyons and Co., Incorporated, Boston. Organization certified 
April 24, 1893. Pub. Stat., c. 106 ; 1903, c. 437, $ 41. 

G. F. Bickford Company, Boston. Organization certified September 25, 
1908. 1903, c. 437. 

G. F. Harlow Co., The, Northampton. Organization certified Septem- 
ber 10, 1903. 1903, c. 437; 1903, c. 437, $ 41. 

G. F. Whitney Company, Boston. Organization certified October 9, 
1905. 1903, c. 437. 

G. Ferullo Company, Boston. Organization certified August 7, 1908. 
1903, c. 437. 

G. Fleury, S. Wienert and Company, Inc., Fall River. Organization 
certified May 8, 1909. 1903, c. 437. 

G. Gordon Martin, Incorporated, Boston. Organization certified May 
6, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 199 

G. H. Bent Company, Milton. Organization certified May 4, 1904. 

1903, c. 437. 

6. H. Chessman Co., The, Boston. Organization certified September 3, 
1909. 1903, c. 437. 

G. H. Hammond Company, The, Boston. Organization certified Jan- 
uary 30, 1903. Rev. Laws, c. 110. 

G. H. Hoyt and Son Incorporated, Haverhill. Organization certified 
September 11, 1907. 1903, c. 437. 

G. H. Pizley Company, The, Boston. Organization certified October 12, 
1908. 1903, c. 437. 

G. H. PoUey Co., Boston. Organization certified July 23, 1909. 1903, 
c. 437. 

G. H. Proctor Supply Company, Boston. Organization certified Feb- 
ruary 12, 1906. 1903, c. 437. 

G. H. W. Bates Company, Boston. Organization certified October 12, 

1906. 1903, c. 437. 

G. J. Buchanan Company, Boston. Organization certified February 25, 

1907. 1903, c. 437. 

G. M. Parks Company, The, Fitchburg. Organization certified June 
29, 1901. Pub. Stat., c. 106. 

G. N. Pilalas and Company, Incorporated, Springfield. Organization 
certified January 12, 1909. 1903, c. 437. 

G. S. & A. J. Howe Company, Worcester. Organization certified 
June 30, 1899. Pub. Stat., c. 106. 

G. V. Scott Company, Brockton. Organization certified May 28, 1901. 
Pub. Stat., c. 106. 

G. W. & F. Smith Iron Company, Boston. Organization certified De- 
cember 31, 1880. 1870, c. 224. 

G. W. Bailey Company, Brockton. Organization certified December 3, 

1904. 1903, c 437. 

G. W. Hilton's Specifics Inc., Lowell. Organization certified October 
4, 1909. 1903, c. 437. 

G. W, J. Murphy Company, The, Merrimac. Organization certified 
July 2, 1906. 1903, c. 437. 

6. W. Laythe Shoe Company, Clinton. Organization certified Septem- 
ber 27, 1906. 1903, c. 437. 

Q. W. Lord Company, Lynn. Organization certified December 2, 1908. 
1903, c. 437. 

G. W. Peterson Company, Quincy. Organization certified May 6, 1905. 
1903, c. 437. 



200 TAX COMMISSIONER'S REPORT. [Jan. 

G. W. Richardson Company, Newburyport. Org^ization certified De- 
cember 5, 1898. Pub. Stat., c. 106. 

G. W. Sammet & Son Company, Boston. Organization certified Feb- 
ruary 19, 1906. 1903, c. 437. 

Gain Robinson Lumber Company, Springfield. Organization certified 
July 28, 1905. 1903, c. 437. 

Galassi Mosaic & Tile Co., Boston. Organization certified July 12, 
1909. 1903, c. 437. 

Gale-Sawyer Company, The, Boston. Organization certified June 11, 

1907. 1903, c. 437. 

Gale Shoe Manufacturing Company, The, Haverhill. Organization cer- 
tified April 24, 1901. Pub. Stat., c. 106. 

Gallagher and Munro Company, Boston. Organization certified De- 
cember 24, 1902. Rev. Laws, c. 110. 

Gallagher Bottle Capping Machinery Co., Lynn. Organization certified 
March 4, 1908. 1903, c. 437. 

Galusha Gas Power Co., Quincy. Organization certified June 24, 1909. 
1903, c. 437. 

Gammon Drug Company, The, Brookline. Organization certified No- 
vember 11, 1909. 1903, c. 437. 

Gardella Express Company, Haverhill. Organization certified July 24, 

1908. 1903, c. 437. 

Garden City Shoe Company, Beverly. Organization certified December 
3, 1904. 1903, c. 437. 

Gardner Automobile Company, Gardner. Organization certified April 

20, 1907. 1903, c. 437. 

Gardner Co-operative Association, Gardner. Organization certified 
February 4, 1875. 1870, c. 224; 1891, c. 360. 

Gardner Electric Light Company, Gardner. Organization certified 
October 28, 1891. Pub. Stat., c. 106. 

Gardner Finnish Co-operative Company, Gardner. Organization cer- 
tified May 15, 1901. Pub. Stat., c. 106. 

Gardner Furnishing Company, Gardner. Organization certified April 

21, 1909. 1903, c. 437. 

Gardner Gas, Fuel and Light Company, Gardner. Organization cer- 
tified November 13, 1894. Pub. Stat., c. 106. 

Gardner-GJeneral Foundry Co., Gardner. Organization certified August 
12, 1907. 1903, c. 437. 

Gardner News Company, Gardner. Organization certified July 16, 1897. 
Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 201 

Gardner Realty Company, Brockton. Organization certified March 20, 
1909. 1903, c. 437. 

Gardner Syndicate Corporation, Gardner. Chartered 1896, c. 135. 

Chirdner Theatre Company, Gardner. Chartered 1901, c. 426. 

Gardner, Westminster and Fitchburg Street Railway Company. Or- 
ganization certified April 13, 1899. Pub. Stat., c. 113. 

Garfield & Proctor Coal Company, Fitchburg. Organization certified 
May 16, 1888. Pub. Stat., c. 106. 

Garhart Dental Specialty Company, Boston. Organization certified 
March 1, 1909. 1903, c. 437. 

Gamett Leather Co., The, Lynn. Organization certified July 27, 1907. 
1903, c 437; 1903, c 437, $ 41. 

Gatslick Furniture Co., The, North Adams. Organization certified 
April 20, 1906. 1903, c. 437. 

Gaudette Company, The, Salem. Organization certified July 17, 1907. 
1903, c 437. 

Gay Automobile Company, Brockton. Organization certified April 28, 
1908. 1903, c 437. 

Gazetteer Publishing Company, The, Boston. Organization certified 
May 21, 1908. 1903, c. 437. 

Geddis Remedy Company, Haverhill. Organization certified March 1, 

1906. 1903, c. 437. 

Gder-McGowan Co., Boston. Organization certified June 25, 1908. 
1903, c. 437. 

Geisel Automobile Station Incorporated, Springfield. Organization cer- 
tified February 14, 1908. 1903, c. 437. 

Gem Leather Company, Lynn, denization certified November 21, 

1907. 1903, c. 437. 

Gem Manufacturing Company, Boston. Organization certified April 
13, 1906. 1903, c. 437. 

General and Farm Supply Company, Pittsfield. Organization certified 
March 18, 1908. 1903, c. 437. 

General Automobile Company, Boston. Organization certified April 25, 

1908. 1903, c 437. 

General Color A Chemical Company, Boston. Organization certified 
October 17, 1908. 1903, c. 437. 

General De-Greasing Company, Andover. Organization certified May 
25, 1904. 1903, c. 437. 

General Fire Extinguisher Company of Massachusetts, Boston. Or- 
ganization certified March 24, 1905. 1903, c. 437. 



202 TAX COMMISSIONER'S REPORT. [Jan. 

General Mailing Co., Boston. Organization certified March 4, 1908. 
1903, c 437. 

Qeneral Screw Machine Company, Boston. Organization certified De- 
cember 5, 1904. 1903, c. 437. 

General Service Company, The, Boston. Organization certified Octo- 
ber 9, 1906. 1903, c. 437. 

General Trap and Weir Company, Provincetown. Organization cer- 
tified March 26, 1907. 1903, c 437. 

Genin Automatic Train Pipe Coupler Company, The, Boston. Organi- 
zation certified December 11, 1907. 1903, c. 437. 

George A. Cooper Company, Boston. Organization certified December 
24, 1908. 1903, c. 437. 

George A. Cowdrey Co., Boston. Organization certified April 23, 1906. 
1903, c. 437. 

George A. Howe Co., The, Marlborough. Organization certified May 

15, 1905. 1903, c. 437. 

George A. Taylor Company, Boston. Organization certified June 28, 

1902. Rev. Laws, c. 110. 

George A. Turner Company, Pembroke. Organization certified Novem- 
ber 2, 1909. 1903, c. 437. 

George and Barry Leather Company, Peabody. Organization certified 
March 1, 1899. Pub. Stat., c. 106. 

Geo. B. Doane & Son Company, Boston. Organization certified March 
31, 1909. 1903, c. 437. 

Geo. B. Dowley Co., Hyde Park. Organization certified December 22, 

1903. 1903, c. 437. 

George B. H. Macomber Company, Boston. Organization certified May 

16, 1904. 1903, c. 437. 

Geo. B. Bobbins Disinfectant Company, Boston. Organization certified 
September 16, 1909. 1903, c. 437. 

Geo. C. Elliott Co., Haverhill. Organization certified May 7, 1902. 
Rev. Laws, c. 110. 

George C. Melville Company, Lynn. Organization certified March 23, 
1908. 1903, c. 437. 

Geo. C. Moore Wool Scouring Mills, Chelmsford. Organization cer- 
tified January 30, 1905. 1903, c. 437. 

Geo. C. Whitney Co., The, Worcester. Organization certified June 2, 
1894. Pub. Stat., c. 106. 

George Close Company, The, Cambridge. Organization certified De- 
cember 6, 1897. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 203 

Qeoige D. Emerson Company^ Boston. Organization certified Decem- 
ber 21, 1897. Pub. Stat., c. 106. 

Greo. D. Jewett Bag Company, The, Boston. Organization certified 
July 12, 1909. 1903, c. 437. 

Geoige E. Crosby Company, Boston. Organization certified June 22, 
1904. 1903, c. 437. 

Geo. K Damon Company, Boston. Organization certified November 
12, 1906. 1903, c. 437; 1903, c. 437, $ 41. 

George E. Feast Co., Boston. Organization certified September 7, 
1906. 1903, c. 437; 1903, c. 437, $ 41. 

Geo. K Keith Company, Brockton. Organization certified April 23, 

1904. 1903, c. 437. 

George E. Martin Produce Company, Boston. Organization certified 
January 31, 1905. 1903, c. 437. 

George K Meacom Company, Peabody. Organization certified July 15, 
1899. Pub. Stat., c. 106. 

George E. Smith Company, Boston. Organization certified July 10, 

1908. 1903, c 437. 

George E. Wye Company, Needham. Organization certified December 
29, 1905. 1903, c. 437. 

Geoige F. Daniels Company, Lynn. Organization certified July 1, 1904. 
1903, c. 437. 

George F. Farmer Shoe Company, Springfield. Organization certified 
December 29, 1906. 1903, c. 437; 1903, c, 437, $ 41. 

George F. Hewett Co., Worcester. Organization certified April 14, 1891. 
Pub. Stat., c. 106. 

George F. Johnson Co., Boston. Organization certified November 15, 

1905. 1903, c. 437. 

George F. Mooney Company, Gardner. Organization certified Septem- 
ber 17, 1904. 1903, c. 437; 1903, c. 437, i 41. 

George F. Peck Manufacturing Company, The, Chelsea. Organization 
certified March 25, 1909. 1903, c. 437. 

George F. Reed Company, Boston. Organization certified October 27, 

1909. 1903, c. 437. 

George F. Sullivan Company, FaU River. Organization certified April 
4, 1906. 1903, c. 437. 

George F. Vester Company, Springfield. Organization certified April 
1, 1907. 1903, c. 437. 

G^rge Frost Company, The, Boston. Organization certified January 
2, 1892. Pub. Stat., c. 106. 



204 TAX COMMISSIONER'S REPORT. [Jan. 

George Ot, Fox Company, Boston. Organization certified December 22, 
1893. Pub. Stat., c. 106. 

(George G. London Manufacturing Company, The, Lynn. Organization 
certified October 14, 1904. 1903, c. 437. 

George G. Page Box Company, The, Cambridge. Organization certified 
February 28, 1883. Pub. Stat., c. 106. 

G^. G. Snow Company, Brockton. Organization certified June 14, 
1904. 1903, c. 437. 

G^rge H. Buckminster Company, Boston. Organization certified 
August 1, 1908. 1903, c. 437. 

Geo. H. Ellis Co., Boston. Organization certified January 1, 1902. 
Rev. Laws, c. 110. 

George H, Gilbert Manufacturing Company, Ware. Chartered 1867, 
c. 281. 

Geo. H. Herrick Co., Attleborough. Organization certified February 8, 
1907. 1903, c. 437. 

George H. Lowe Company, Boston. Organization certified December 
29, 1906. 1903, c. 437. 

George H. Morrill Company, Boston. Organization certified April 23, 
1909. 1903, c. 437. 

George H. Rist Co., Springfield. Organization certified March 29, 
1909. 1903, c. 437. 

George H. Sallaway Company, Boston. Organization certified April 
28, 1909. 1903, c. 437. 

Greorge H. Sherbert Drug Co., Boston. Organization certified August 
18, 1909. 1903, c. 437. 

George H. Sibley Company, Boston. Organization certified June 2, 
1909. 1903, c. 437. 

George H. Wood Corporation, Boston. Organization certified November 
7, 1908. 1903, c. 437. 

Gteorge H. Woodman, Incorporated, Lawrence. Organization certified 
November 11, 1905. 1903, c. 437. 

George Hayes Company, Boston. Organization certified February 14, 
1906. 1903, c. 437. 

Geoi^e Howard and Sons Company, Brockton. Organization certified 
January 26, 1906. 1903, c. 437. 

George J. Barker Lumber Company, Waltham. Organization certified 
January 30, 1895. Pub. Stat., c. 106. 

George J. Dunham Company, Boston. Organization certified December 
7, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 205 

Geo. J. Kelly Co., Haverhill. Organization certified June 16, 1909. 
1903, c. 437; 1903, c, 437, 4 41. 

George J. Tarr Company, Gloucester. Organization certified May 12, 
1902. Rev. Laws, c. 110. 

Qeoige James Company, The, Boston. Organization certified July 19, 

1902. Rev. Laws, e. 110. 

George Barby, Jr., Paint Company, New Bedford. Organization cer- 
tified January 27, 1909. 1903, c. 437. 

George L. Kerr Co., Boston. Organization certified March 2, 1907. 

1903, c. 437. 

George Lawley and Son Corporation, Boston. Organization certified 
November 18, 1890. Pub. Stat., c. 106. 

George M. Edgarton Company Inc., Boston. Organization certified 
September 23, 1909. 1903, c. 437. 

George Mabbett & Sons Company, Plymouth. Organization certified 
July 24, 1902. Rev. Laws, c. 110. 

George Martin Confectionery, Lie., The, Fall River. Organization cer- 
tified August 12, 1908. 1903, c 437. 

Geo. McQaesten Co., Boston. Organization certified December 30, 1899. 
Pub. Stat., c. 106. 

George Mortimer and Company, Incorporated, Boston. Organization 
certified November 8, 1907. 1903, c. 437. 

George N. LaBonte Shoe Company, Boston. Organization certified 
June 13, 1906. 1903, c. 437. 

George Nye Company, Boston. Organization certified May 24, 1906. 

1903, c 437, 

Geo. P. Bingham Co., Boston. Organization certified April 28, 1902. 
Rev. Laws, c. 110; c. 109, i 9. 

George P. Cox Last Company, Maiden. Organization certified June 1, 
1900. Pub. Stat, c. 106. 

George P. Raymond Company, Boston. Organization certified July 6, 

1904. 1903, c. 437. 

George Parker Fish Company, Boston. Organization certified August 
7, 1906. 1903, c. 437. 

George R. Bascom Company, Boston. Organization certified Novem- 
ber 17, 1909. 1903, e. 437. 

George R. Rucker Company, Boston. Organization certified September 
4, 1908. 1903, c 437. 

George S. Curtis Co., Peabody. Organization certified February 10, 
1909. 1903, c. 437. 



206 TAX COMMISSIONER'S REPORT. [Jan. 

GFeo. S. Harrington Company^ Boston. Organization certified December 
26, 1905. 1903, c. 437. 

George S. Tarbell Company, Boston. Organization certified June 19, 
1905. 1903, c. 437; 1903, c, 437, « 41. 

G^rge Sessions Sons Company, Worcester. Organization certified 
July 9, 1908. 1903, c. 437. 

George Steam Turbine Company, Boston. Organization certified Au- 
gust 21, 1907. 1903, c. 437. 

George Strong Company, Weymoiitb. Organization certified August 
28, 1909. 1903, c. 437. 

George T. Hoyt Company, Boston. Organization certified December 
26, 1907. 1903, c. 437. 

George T. Johnson Company, The, Boston. Organization certified 
December 22, 1909. 1903, c. 437. 

G^rge W. Alden Company, The, Brockton. Organization certified 
September 17, 1895. Pub. Stat., c. 106. 

George W. Bush Co., Newton. Organization certified February 23, 
1909. 1903, c. 437. 

George W. Capen Company, Boston. Organization certified December 
20, 1905. 1903, c. 437. 

George W. Carr Company, The, Worcester. Organization certified June 
7, 1904. 1903, c. 437. 

George W. Clatur Company, Boston. Organization certified January 24, 
1908. 1903, c. 437. 

George W. Cummings Testing Laboratories, The, Boston. Organization 
certified February 20, 1908. 1903, c. 437. 

George W. Davis, Incorp., Worcester. Organization certified Novem- 
ber 29, 1909. 1903, c. 437. 

George W. Gale Lumber Company, Cambridge, denization certified 
February 9, 1891. Pub. Stat., c, 106. 

George W. Harvey Company, Boston. Organization certified September 
16, 1904. 1903, c. 437. 

George W. Olney Woolen Company, Leicester. Organization certified 
July 31, 1899. Pub. Stat, c. 106. 

QeoTge W. Prescott Publishing Company, Quincy. Organization cer- 
tified November 18, 1908. 1903, c. 437. 

Qeo. W. Torrey Company, Boston. Organization certified July 27, 
1905. 1903, c. 437. 

Geo. W. Wheelwright Paper Company, Boston. Organization certified 
January 28, 1880. 1870, c. 224. 



1910.] PUBLIC DOCUMENT — No. 16. 207 

Geo. WnL Bentley Company, Boston. Organization certified September 
7,1892. Pub. Stat, c. 106; 1891, c. 360. 

George Worcester Furniture Company, Haverhill. Organization cer- 
tified October 15, 1906. 1903, c. 437. 

Georgetown Boot & Shoe Company, G^rgetown. Organization cer- 
tified October 20, 1888. Pub. Stat., c. 106. 

Georgetown Oas Company, The, (Georgetown. Organization certified 
July 20, 1905. 1903, c. 437. 

Geraldine Company, The, Boston. Organization certified April 12, 

1906. 1903, c. 437. 

German-American Button Company of Massachusetts, Boston. Organi- 
zation certified May 27, 1909. 1903, c. 437. 

German Co-operative Association, Lawrence. Organization certified 
February 3, 1890. Pub. Stat., c. 106. 

German Co-operative Grocery Company, The, Fitchburg. Organization 
certified June 26, 1897. Pub. Stat., c. 106. 

Germania Mills, Holyoke. Organization certified January 19, 1865. 

Ger-ma-tol Cerate Co., Boston. Organization certified September 1, 
1909. 1903, c. 437. 

Giant Heater Company. The, Springfield. Organization certified De- 
cember 28, 1906. 1903, c. 437. 

Gibbs Express Company, Waltham. Organization certified January 
6, 1909. 1903, c. 437. 

Gibbs Loom Harness and Reed Company, Clinton. Organization cer- 
tified March 30, 1874. 

Gibby Foundry Company, Boston. Organization certified April 18, 
1892. Pub. Stat., c. 106; 1903, c. 437, $ 41. 

Gibson Bedstead Company, Boston. Organization certified January 10, 

1907. 1903, c. 437, 

Gilbert and Barker Manufacturing Company, Springfield. Organiza- 
tion certified March 31, 1870, under Gen. Stat., c. 61. 

Gilbert & Cole Co., Marblehead. Organization certified November 16, 
1906, 1903, c. 437. 

Gilbert Piano Mfg. Co.*, The, Fall River. Organization certified Janu- 
ary 17, 1908. 1903, c 437. 

Gilbert- Woodbury Coal Company, Boston. Organization certified April 
15, 1907. 1903, c. 437. 

Gilbride Company, The, Lowell. Organization certified October 1, 1907. 
1903, c, 437. 



208 TAX COMMISSIONER'S REPORT. [Jan. 

Gilchrist Company, Boston. Organization certified March 12, 190L 
Pub. Stat., c. 106. 

GiUmore and Company, Incorporated, Boston. Organization certified 
June 24, 1898. Pub. Stat., c. 106. 

Gilman School Incorporated, The, Cambridge. Organization certified 
March 29, 1907. 1903, c. 437. 

Gilman Talc Mines (Incorporated), 'Springfield. Organization cer* 
tified December 24, 1907. 1903, c. 437. 

Gilmanton Lumber Company, Boston. Organization certified October 
26, 1909. 1903, c. 437. 

Gilmore & Weniger Company, Boston. Organization certified Septem- 
ber 13, 1909. 1903, c. 437. 

Gilmore Brick Company, Boston. Organization certified October 21, 
1908. 1903, c 437. 

Gilmore Hotel Company, The, Springfield. Organization certified 
March 11, 1904. 1903, c. 437. 

Glen Mills Cereal Company, Rowley. Organization certified August 
28, 1903. 1903, c. 437. 

Glendale Elastic Fabrics Company, Easthampton. Organization cer- 
tified October 26, 1868. 

Glendale Laundry, Inc., The, Everett. Organization certified March 7, 

1906. 1903, c. 437. 

Glendevis Manufacturing Company, Boston. Organization certified 
January 27, 1904. 1903, c. 437. 

Glenwold Farms Incorporated, Wilmington. Organization certified 
March 20, 1907. 1903, c. 437. 

Glenwood Furnishing Company, The, Taunton. Organization cer- 
tified February 15, 1890. Pub. Stat., c. 106. 

Glenwood Works, Boston. Organization certified January 23, 1899. 
Pub. Stat., c. 106. 

Globe Credit Company, Worcester. Organization certified April 12, 
1904. 1903, c. 437. 

Globe Ear-Phone Co., Boston. Organization certified February 20, 

1907. 1903, c. 437. 

Globe Gas Light Company, Boston. Organization certified October 6, 
1874. 

Globe Investment Company, Boston. Organization certified May 3, 
1884. 1888, c. 410. 

Globe Loan Company, Boston. Organization certified November 14, 
1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. . 209 

Qlobe Manufaetuiing Company, Taunton. Organization certified Feb- 
ruary 1, 1907. 1903, c. 437. 

Globe Mattress Manufacturing Company, Boston. Organization cer- 
tified September 25, 1907. 1903, c. 437. 

Globe Newspaper Company, The, Boston. Organization certified Jan- 
uary 31, 1878. 1870, c. 224. 

Globe Optical Company, Boston. Organization certified April 25, 1899. 
Pub. Stat., c. 106. 

Globe Pharmacal Company, The, Worcester. Organization certified 
October 20, 1903. 1903, c. 437. 

Globe Telephone Company, The, Lowell. Organization certified August 
12, 1899. Pub. Stat., c. 106. 

Gloucester Automatic Telephone Company, Boston.* Organization cer- 
tified March 19, 1898. Pub. Stat., c. 106. 

Gloucester Coal Company, Gloucester. Organization certified October 
19, 1905. 1903, c 437. 

Gloucester Cold Storage and Warehouse Company, Gloucester. Or- 
ganization certified June 19, 1905. 1903, c. 437. 

Gloucester Dairy Company, Gloucester. Organization certified October 
23,1907. 1903, c. 437. 

Gloucester Electric Company, Gloucester. Organization certified April 
13, 1888. Pub. Stat., c. 106. 

Gloucester Fresh Fish Company, Gloucester. Organization certified 
November 6, 1897. Pub. Stat., c. 106. 

Gloucester Gas Light Company, Gloucester. Chartered 1853, c. 18. 

Gloucester Hospital, Inc., Gloucester. Organization certified June 5, 
1909. 1903, c. 437. 

Gloucester Interstate Express Co., Gloucester. Organization certified 
April 9, 1909. 1903, c. 437. 

Gloucester Isinglass and Glue Company, Gloucester. Organization cer- 
tified January 4, 1881. 1870, c. 224. 

Gloucester Laundry Company, Gloucester. Organization certified Jan- 
uary 16, 1908. 1903, c. 437. 

Gloucester Lighterage Company, The, Gloucester. Organization cer- 
tified April 18, 1888. Pub. Stat., c. 106. 

Gloucester Manufacturing Company, Boston and Gloucester. Organiza- 
tion certified December 11, 1908. 1903, c 437. 

Gloucester Net A Twine Corporation, Gloucester. Organization cer- 
tified April 16, 1907. 1903, c. 437. 



210 TAX COMMISSIONER'S REPORT. [Jan. 

Gloucester Safe Deposit and Trust Company, Gloucester. Chartered 
1891, c. 26. 

Gloucester Salt Fish Company, Gloucester. Organization certified May 
7, 1907. 1903, c. 437. 

Gloucester Times Company, Gloucester. Organization certified Decem- 
ber 4, 1908. 1903, c. 437. 

Gloucester Windlass Company, Gloucester. Organization certified Jan- 
uary 20, 1909. 1903, c. 437. 

Glove Instep Shoe Company, Boston. Organization certified March 
2, 1909. 1903, c. 437. 

Godfrey Specialty Company, Boston. Organization certified April 21, 
1909. 1903, c. 437. 

Goepper Brothers Company, Cambridge. Organization certified March 
20, 1893. Pub. Stat., c. 106. 

Goetz Silk Manufacturing Co., Holyoke. Organization certified Feb- 
ruary 3, 1893. Pub. Stat., c. 106. 

Golbert Last Company, Worcester. Organization certified February 

13, 1905. 1903, c. 437. 

Gold Standard Confectionery Company, Cambridge. Organization cer- 
tified December 7, 1905. 1903, c. 437. 

Golden Grain Farming Company, Springfield. Organization certified 
July 12, 1906. 1903, c. 437. 

Golden Rule Company, The, Boston. Organization certified March 2, 
1886. Pub. Stat., c. 106. 

Gk)lden West Cafeteria Company, The, Boston. Organization certified 
June 10, 1909. 1903, c. 437. 

Goldena Manufacturing Company, Lynn. Organization certified Feb- 
ruary 13, 1902. Rev. Laws, c. 110. 

Goldman Brothers Company, Salem. Organization certified November 

14, 1908. 1903, c. 437. 

Goldsmith-Wall Company, Boston. Organization certified March 29, 
1906. 1903, c. 437. 

Goldthwait Furniture Company, The, Boston. Organization certified 
January 11, 1900. Pub. Stat., c. 106. 

Goller Shoe Co., The, Lynn. Organization certified March 13, 1908. 
1903, c 437. 

Good Roads Company of New England, Boston. Organization certi- 
fied February 24, 1909. 1903, c. 437. 

Good Springs Smelting and Developing Company, The, HaverhilL 
Organization certified July 14, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 211 

Goodale Comb Company, The, Leominster. Organization certified De- 
cember 4, 1D03. 1903, c. 437. 

Ooodell Manufacturing Company, Greenfield. Organization certified 
August 22, 1902. Rev. Laws, c. 110. 

Goodell-Pratt Company, Greenfield. Organization certified July 26, 
1895. Pub. Stat., c. 106; 1891, c. 360. 

Goodell Tool Company, Buckland. Organization certified April 4, 1907. 

1903, c. 437. 

Goodhue Company, The, Leominster. Organization certified August 8, 

1908. 1903, c 437. 

Goodman-Howe Company, Chelsea. Organization certified January 11, 

1904. 1903, c. 437. 

Goodnow Company, The, Fitchburg. Organization certified August 9, 

1902. Rev. Laws, c. 110. 

Goodnow-Edmonds Company, Boston. Organization certified June 1, 

1909. 1903, c. 437. 

Goodrich Clothing Co., The, Fitchburg. Organization certified June 
5,1907. 1903, c. 437. 

Goodwin Co., The, Cambridge. Organization certified November 30, 
1909. 1903, c. 437. 

Goodyear Boot and Shoe Company, Boston. Organization certified 
October 4, 1905. 1903, c. 437. 

Goodyear Tire & Rubber Company of Massachusetts, The, Boston. Or- 
ganization certified March 27, 1906. 1903, c. 437. 

Gookin Furniture Company, Lowell. Organization certified February 
13, 1905. 1903, c. 437; 1903, c. 437, 5 41. 

Gordon and Sparrow Company, Gardner. Organization certified Jan- 
uary 22, 1904. 1903, c. 437. 

Gordon Automobile Supply Company, Boston. Organization certified 
January 30, 1908. 1903, c 437. 

Gordon Bros. Amusement Company, Incorporated, Worcester. Or- 
ganization certified May 17, 1907. 1903, c. 437. 

Gordon Supply Company, The, Boston. Organization certified May 10, 
1904. 1903, c. 437. 

Gore Lace Shoe Co., The, Haverhill. Organization certified February 
1, 1906. 1903, c. 437. 

Gorham Press, The, Boston. Organization certified August 3, 1905. 

1903, c. 437, 

Gorman, Leonard Coal Company, The, Worcester. Organization cer- 
tified January 8, 1908. 1903, c. 437. 



212 TAX COMMISSIONER'S REPORT. [Jan. 

Gosnold Mills Company, New Bedford. Organization certified June 19, 

1902. Rev. Laws, c. 110. 

Gould and Cutler Corporation, Boston. Organization certified Decem- 
ber 31, 1889. Pub. Stat., c. 106. 

Gould Manufacturing Company, The, Shirley. Organization certified 
May 16, 1900. Pub. Stat., c. 106. 

Grafton and Upton Railroad Company, Grafton. Organization cer- 
tified October 22, 1873. 1888, c. 46. 

Grafton Electric Company, The, Grafton. Organization certified Octo- 
ber 8, 1894. Pub. Stat., c. 106. 

Grafton Inter-State Express Company, Grafton. Organization certi- 
fied June 8, 1909. 1903, c. 437. 

Grafton Press Incorporated, The, Boston. Organization certified Feb- 
ruary 4, 1907. 1903, c. 437. 

Grafton Water Company, The, Grafton. Chartered 1886, c. 211. 1887, 
c. 95. 

Graham Company, The, Springfield. Organization certified November 
29,1904. 1903, c. 437. 

Graham Hat Company, The, Lynn. Organization certified February 
14,1906. 1903, c. 437. 

Graham, Moore Company, Boston. Organization certified June 25, 1908. 

1903, c. 437. 

Graham Shoe Company, Boston. Organization certified February 27, 
1899. Pub. Stat., c. 106. 

Granby Telephone and Telegraph Company of Massachusetts, The, 
Granby. Organization certified March 17, 1903. Rev. Laws, c 110. 

Grandfields' Pharmacy, Inc., Fall River. Organization certified July 
21, 1908. 1903, c 437. 

Grange Publishing Company, The, Boston. Organization certified April 
2, 1909. 1903, c. 437. 

Granite Mills, Fall River. Chartered 1863, c. 48. 

Granite Railway Company, Boston and Quincy. Chartered 1826. 1825, 
c. 183. 

Granite State Express Company, Haverhill. Organization certified 
June 4, 1908. 1903, c. 437. 

Granite State Spring Water Co., Haverhill. Organization certified 
December 30, 1909. 1903, c. 437. 

Granite Wharf Marine Railway, Fairhaven. Chartered 1853, c. 112. 



1910.] PUBLIC DOCUMENT — No. 16. 213 

Grant Nail & Supply Company, The, Boston. Org^anization certified 
September 24, 1904. 1903, c. 437. 

Grant-Watkins Company, The, Boston. Organization certified March 
20, 1908. 1903, c. 437. 

Grant Yam Company, Fitchbiu^. Organization certified February 29, 
1892. Pub. Stat., c. 106. 

Grant's Express Company, Franklin. Organization certified February 
1, 1909. 1903, c. 437. 

Grasselli Chemical Company of Massachusetts, The, Boston. Organiza- 
tion certified November 21, 1908. 1903, c. 437. 

Graton and Knight Manufacturing Company, The, Worcester. Or- 
ganization certified January 1, 1872. 

Gravity Soda Fountain Company of America, Boston. Organization 
certified December 3, 1909. 1903, c. 437. 

Gray-Aldrich Company, Inc., Boston. Organization certified September 
'23, 1908. 1903, <5. 437. 

Great Barrington Coal Company, Great Barrington. Organization cer- 
tified April 17, 1893. Pub. Stat., c. 106. 

Great Barrington Co-operative Canning Company, The, Great Barring- 
ton. Organization certified March 6, 1905. 1903, c. 437. 

Great Barrington Electric Light Company, Great Barrington. Organi- 
zation, certified January 5, 1888. Pub. Stat., c. 106. 

Greater Boston Cigar Company, Boston. Organization certified July 
16, 1902. Rev. Laws, c. 110 : 1903, c. 437, i 41. 

Greater Boston Illuminating Company, Boston. Organization certified 
June 26, 1909. 1903, c. 437. 

Gre^-Ameriean Fruit & Candy Company, The, Pittsfield. Organiza- 
tion certified June 3, 1909. 1903, c. 437. 

Green and Green Company, Worcester. Organization certified August 
3, 1903. 1903, c. 437. 

Green and Hickey Leather Company, Shrewsbury. Organization cer- 
tified February 26, 1900. Pub. Stat., c. 106. 

Green Furniture & Undertaking Co., The, Greenfield. Organization 
certified November 9, 1905. 1903, c. 437. 

Green Mountain Lumber Company, Holyoke. Organization certified 
April 6, 1906. 1903, c. 437. 

Green The Druggist, Incorporated, Worcester. Organization certified 
November 9, 1909. 1903, c. 437. 

Greendale Gas Engine Company, Worcester. Organization certified 
September 29, 1905. 1903, c. 437. 



214 TAX COMMISSIONER'S REPORT. [Jan. 

Greene & Fish Company, The, Boston. Organization certified Septem- 
ber 21, 1906. 1903, c. 437. 

Qxeene Shoe Company, Lynn. Organization certified September 16, 
1908. 1903, c. 437. 

Greenfield Artificial Stone Company, Greenfield. Organization cer- 
tified May 18, 1906. 1903, c. 437. 

Greenfield Electric Light and Power Company, The, Greenfield. Or- 
ganization certified December 30, 1886. Pub. Stat., c. 106. 

Greenfield Gas Light Company, Greenfield. Chartered 1854, c. 212. 

Greenfield Machine Co., Greenfield. Organization certified April 8, 
1899. Pub. Stat., c. 106. 

Greenfield Recorder Company, The, Greenfield. Organization certified 
February 9, 1900. Pub. Stat., c. 106. 

Green's Pharmacy, Boston. Organization certified June 27, 1906. 
1903, c. 437. 

Green's Sample Shop, Inc., Boston. Organization certified October 27, 

1908. 1903, c. 437. 

Gregory and Brown Company, Boston. Organization certified March 
14, 1896. Pub. Stat., c. 106. 

Grey, Clark and Engle Company, Boston. Organization certified De- 
cember 28, 1906. 1903, c. 437. 

Greylock Co-operative Creamery Association, Cheshire. Oi^anization 
certified February 13, 1896. Pub. Stat., c. 106. 

Greylock Mills, The, Pittsfield. Organization certified June 7, 1880. 
1870, c. 224. 

Greylock Shirt Company, Adams. Organization certified September 1, 
1891. Pub. Stat., e. 106 ; 1891, c. 360. 

Grieves Brothers Company, The, Amesbury. Organization certified 
April 10, 1905. 1903, c. 437. 

GriflBn Amusement Company, Lowell. Organization certified April 17, 
1907. 1903, c. 437. 

Griffin Hardware Company, Everett. Organization certified May 27, 

1909. 1903, c. 437. 

Grifiin-Thomas-Paine Company, Boston. Organization certified May 3, 
1905. 1903, c. 437. 

Grifiith-Stillings Press, Boston. Organization certified August 21, 1902. 
Rev. Laws, c. 110. 

Grimmons-Bailey-Weston Company, Boston. Organization certified 
July 1, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 215 

Grinnell ManafactnriDg: Corporatioiiy New Bedford. Organization cer- 
tified March 14, 1882. Pub. Stat., c. 106. 

Grinnell MeKeown Co. Inc., The, Fall River. Organization certified 
December 12, 1908. 1903, c. 437. 

Grip Conpling Company, Springfield. Organization certified Augast 7, 
1907. 1903, c. 437. 

Griswold Manufacturing Company, The, Quincy. Organization certified 
September 23, 1905. 1903, c. 437. 

Griswoldville Manufacturing Company, Colrain. Chartered 1840, c. 51. 

Grit Shoe Company, The, Lynn. Organization certified February 4, 
1909. 1903, c. 437. 

Grocers Supply Company, Limited, The, Fall River. Organization 
certified April 6, 1907. 1903, c. 437. 

Gronros Company, The, Maynard. Organization certified January 17. 

1906. 1903, c. 437. 

Gross-Strauss Company, Worcester. Organization certified April 15, 

1907. 1903, c. 437. 

Grossman Leather Company, Boston. Organization certified September 
18, 1909. 1903, c. 437. 

Groton Ice Company, Somerville. Organization certified October 22, 
1907. 1903, c. 437. 

Groton Leather>board Company, The, Groton. Organization certified 
October 16, 1899. Pub. Stat., c. 106. 

Groton Water Company, Groton. Chartered 1897, c. 338. 

Grout Automobile Company, Orange. Organization certified June 18, 
1909. 1903, c. 437. 

Grout Bros. Automobile Company, Orange. Organization certified 
October 14, 1903. 1903, c. 437. 

Grover Drug Company, Somerville. Organization certified June 15, 
1909. 1903, c. 437. 

Gmeby Faience and Tile Company, Boston. Organization certified 
September 3, 1909. 1903, c. 437. 

Gmeby-Faience Company, Boston. Organization certified June 2, 1897. 
Pub. Stat., c. 106. 

Giueby Pottery Company, Boston. Organization certified July 5, 1907. 

1903, c. 437. 

Quaianty Plate Works, Boston. Organization certified September 3, 

1904. 1903, c. 437. 



216 TAX COMMISSIONER'S REPORT. [Jan. 

Guaranty Trust of Boston (Inc.), Boston. Organization certified July 
9, 1908. 1903, c. 437; 1903, c. 437, 4 41. 

Guernsey Glass and Bottle Company, Boston. Organization certified 
November 12, 1907. 1903, c. 437. 

Gulliver Lacing Stud Company, Boston. Organization certified October 
6, 1909. 1903, c. 437. 

Guptill Company, The, Boston. Organization certified March 19, 1909. 

1903, c. 437. 

Gumey Ball Joint Umbrella Company, Boston. Organization certified 
June 14, 1909. 1903, c. 437. 

Gumey Bros. Company, Brockton. Organization certified May 7, 1901. 
Pub. Stat., c. 106. 

Gurney Heater Manufacturing Company, Boston. Organization cer- 
tified November 10, 1886. Pub. Stat., c. 106; 1891, c. 360. 

Gustin and Saunders Company, Boston. Organization certified January 
16, 1908. 1903, c. 437. 

Guy Furniture Co., Worcester. Organization certified February 11, 
1897. Pub. Stat., c. 106. 

Guy Hobbs Amusement Company, The, Holyoke. Organization cer- 
tified April 12, 1907. 1903, c. 437. 

Guyer Hat Company, The, Boston. Organization certified July 11, 1896. 
Pub. Stat., c. 106. 

H. A. Hanscom Company, Boston. Organization certified May 1, 1901. 
Pub. Stat., c. 106. 

H. A. Johnson Company, Boston. Organization certified December 29, 
1908. 1903, c 437. 

H. A. Knowles & Company Inc., Boston. Organization certified May 
8,1909. 1903, c. 437. 

H. A. LeBow Company, Springfield. Organization certified November 
23, 1905. 1903, c. 437. 

H. A. Rich Company, Boston. Organization certified September 30, 

1904. 1903, c. 437; 1903, c. 437, i 41. 

H. & G. W. Lord Company, Boston. Organization certified April 17, 
1907. 1903, c. 437. 

H. & J. Brewer Co., Springfield. Organization certified December 24, 
1906. 1903, c. 437. 

H. and M. Electric Company, Boston. Organization certified January 
31, 1908. 1903, c. 437. 

H. B. Humphrey Company, Boston. Organization certified October 15, 
1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 217 

H. B. Smith Company, The, Westfield. Organization certified October 
25,1879. 1870, c. 224. 

H. B. Stebbins Lumber Co., Boston. Organization certified December 
20, 1897. Pub. Stat, c. 106. 

H. B. Tucker Company, Stoneham. Organization certified April 24, 
1901. Pub. Stat., c. 106. 

H. C. & C. D. Castle (Incorporated), Springfield. Organization cer- 
tified November 14, 1906. 1903, c. 437. 

H. C. Bulfinch & Granger Company, Lynn. Organization certified 
March 11, 1908. 1903, c. 437. 

H. C. Edmands Coffee Company, Boston. Organization certified July 
24, 1900. Pub. Stat., c. 106. 

H. C. Girard Company, Lowell. Organization certified April 9, 1906. 
1903, c 437. 

H. C. Greenlaw Company, The, Boston. Organization certified Jan- 
uary 18, 1909. 1903, c. 437. 

H. C. Greenwood Company, Boston. Organization certified April 26, 

1905. 1903, c. 437. 

H. C. Medcraft Automobile Company, Springfield. Organization cer- 
tified October 14, 1907. 1903, c. 437. 

H. C. Puffer Company, Springfield. Organization certified August 4, 
1899. Pub. Stat., c. 106. 

H. Cabitt Company, Boston. Organization certified December 19, 1906. 
1903, c. 437. 

H. D. Evans Steel Company, Boston. Organization certified May 15, 

1906. 1903, c. 437. 

H. D. Foss & Co., Incorporated, Boston. Organization certified May 
27, 1901. Pub. Stat., c. 106. 

H. D. Watson Publishing Company, Greenfield. Organization certified 
June 14, 1886. Pub. Stat., c. 106. 

H. Davis & Co. Inc., Boston. Organization certified March 24, 1909. 
1903, c. 437. 

H. E. Allen Co., Salem. Organization certified August 14, 1909. 
1903, c. 437. 

H. K Fiske Seed Company, Boston, Organization certified July 10, 
1906. 1903, c. 437. 

H. E. Gaylord Coal and Wood Company, The, Holyoke. Organization 
certified July 17, 1901. Pub. Stat., c. 106. 

H. E. Hebbard Company, Lynn. Organization certified October 29, 
1909. 1903, c. 437. 



218 TAX COMMISSIONER'S REPORT. [Jan. 

H. E, Lindbladh Company, Boston. Organization certified Febraary 7, 

1907. 1903, c. 437. 

H. E. McGoIdriek & Sons Inc., Cambridge. Organization certified Jan- 
uary 13, 1908. 1903, c. 437. 

H. E. Putnam Co., Maiden. Organization certified June 11, 1909. 
1903, c. 437. 

H. E. Smith & Son, Inc., Worcester. Organization certified August 3, 
1909. 1903, c. 437. 

H. E. W. Chutter Company, Boston. Organization certified January 9, 

1905. 1903, c. 437. 

H. E. Whiting Auto Co., Boston. Organization certified December 5, 

1906. 1903, c. 437. 

H. F. Curtis Company, Salem. Organization certified June 25, 1907. 
1903, c. 437. 

H. F. Estabrook, Inc., Boston. Organization certified January 28, 1909. 
1903, c. 437. 

H. F. Hall Company, Boston. Organization certified March 20, 1905. 
1903, c. 437. 

H. F. Keyes Wagon Company, Clinton. Organization certified Jan- 
uary 6, 1909. 1903, c. 437. 

H. F. Livermore Co., Boston. Organization certified January 3, 1906. 
1903, c. 437. 

H. F. Ross Company, Newton. Organization certified December 29, 
1894. Pub. Stat., c. 106. 

H. H. Mawhinney Company, Boston. Organization certified May 1, 
1897. Pub. Stat., c. 106. 

H. H. Mayhew Company, Shelbume. Organization certified April 5, 
1887. Pub. Stat, c. 106. 

H. H. Newcomb Company, Boston. Organization certified September 
11, 1908. 1903, c. 437. 

H. H. Tilton Fireworks Co., Boston. Organization certified July 31, 
1905. 1903, c. 437. 

H. Hall Co., Boston. Organization certified May 6, 1907. 1903, c. 437. 

H. I. Dallman Company, Boston. Organization certified August 24, 

1908. 1903, c. 437. 

H. I. Gould Company, Worcester. Organization certified March 19, 

1907. 1903, c. 437. 

H. I. Hahn and Company, Inc., Boston. Organization certified July 
21, 1906. 1903, c. 437. 



1910.J PUBLIC DOCUMENT — No. 16. 219 

H. J. Keith Company, Boston. Organization certified December 30, 
1901. Pub. Stat., c 106. 

H. K. Webster Company, Lawrence. Organization certified December 
28, 1903. 1903, c. 437. 

H. L. Bowles Baltimore Lunch Company, Springfield. Organization 
certified January 13, 1906. 1903, c. 437. 

H. L. Buss Company, Boston. Organization certified December 27, 1906. 
1903, e. 437. 

H. L. Davis Company, Taunton. Organization certified January 19, 
1901. Pub. Stat., c. 106. 

H. L. Handy Company, Springfield. Oi^anization certified May 7, 1904. 
1903, c. 437. 

H. L. Steams Desk Company, Boston. Organization certified July 8, 
1908. 1903, c. 437, 

H. L. Tuttle Clothing Company, Boston. Organization certified July 

12, 1907. 1903, c. 437. 

H. M. Cortiss Coal Company, Milford. Organization certified April 
27, 1909. • 1903, c 437. 

H. M. Downs Printing Co., Fitchburg. Organization certified December 

13, 1909. 1903, c. 437. 

H. M. Kinports Company, Boston. Organization certified December 
22, 1896. Pub. Stat., c. 106. 

H. M. Sawyer & Son, Incorporated, Cambridge. Organization cer- 
tified April 26, 1895. Pub. Stat., c. 106. 

H. M. Waite Hardware Co., Worcester. Organization certified No- 
vember 13, 1908. 1903, c 437. 

H. N. Bohlin Company, Worcester. Organization certified February 10, 
1908. 1903, c 437; 1903, c. 437, J 4L 

H. Newman & Son (Incorporated), Boston. Organization certified 
January 12, 1904. 1903, c. 437. 

H. Newton Marshall Company, Boston. Organization certified Febru- 
ary 19, 1900. Pub. Stat., c. 106 ; 1903, c. 437, * 41. 

H. P. Cummings Construction Company, Ware. Organization certified 
May 2, 1906. 1903, c. 437. 

H. P. Stone Company, The, Springfield. Organization certified June 
26, 1901. Pub. Stat., c. 106. 

H. Pill and Brother, Incorporated, Cambridge. Organization certified 
September 20, 1905. 1903, c. 437. 

H. R. Barker Manufacturing Company, The, Lowell. Organization 
certified May 10, 1887. Pub. Stat., c. 106. 



220 TAX COMMISSIONER'S REPORT. [Jan. 

H. R. Huntting Company, The, Springfield. Organization certified 
January 15, 1907. 1903, c. 437. 

H. S. Dowden Company, The, Sandwich. Organization certified July 
1, 1904. 1903, c. 437. 

H. S. Eaton Clothing Company, The, Westfield. Organization certified 
October 27, 1904. 1903, c. 437. 

H. S. Lawrence Clothing Co., Boston. Organization certified March 
28, 1891. Pub. Stat., c. 106. 

H. S. Leonard Company, Peabody. Organization certified April 14, 
1899. Pub. Stat., c. 106. 

H. S. Littlefield Company, Boston. Organization certified December 14, 
1909. 1903, c. 437. 

H. S. Locke & Son Company, Needham. Organization certified No- 
vember 30, 1909. 1903, c. 437. 

H. Traiser & Company, Incorporated, Boston. Organization certified 
February 18, 1909. 1903, c. 437. 

H. V. Lewis Leather Company, Everett. Organization certified Janu- 
ary 27, 1909. 1903, c. 437. 

H. W. Billings Company, Beverly. Organization certified February 16, 
1904. 1903, c. 437. 

H. W. Carter Paper Company, Springfield. Organization certified 
April 10, 1906. 1903, c. 437. 

H. W. Crooker Shoe Company, Boston. Organization certified Sep- 
tember 30, 1901. Pub. Stat., c. 106. 

H. W. Dunning & Co. (incorporated), Boston. Organization certified 
June 21, 1905. 1903, c. 437. 

H. W. Forbush Inc., Boston. Organization certified February 4, 1907. 
1903, c. 437. 

H. TV. Gutermann Company, Springfield. Organization certified April 
24,1908. 1903, c. 437. 

H. W. Hakes Manufacturing Company, Leicester. Organization cer- 
tified January 30, 1901. Pub. Stat., c. 106. 

H. W. Huguley Company, Boston. Organization certified February 11, 

1908. 1903, c. 437. 

H. W. Robinson Company, Brockton. Organization certified February 
1, 1907. 1903, c. 437. 

H. W. Rust Company, Easthampton. Organization certified May 20, 

1909. 1903, c. 437. 

H. W. Vinson Company, Boston. Organization certified October 12, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 221 

H. Wittdnson Company, Boston. Organization certified July 30, 1906. 
1903, c 437. 

Haekett Brothers Company, Watertown.- Organization certified March 
22, 1906. 1903, c. 437. 

Hadley Coal Company, The, Leominster. Organization certified June 

12, 1908. 1903, c 437. 

Hadley-Gill Cement Company, Salem. Organization certified Decem- 
ber 16, 1907. 1903, c. 437. 

Hadley Mills, South Hadley. Organization certified January 24, 1894. 
Pub. Stat., c. 106; 1903, c. 437, S 41. 

Hale Bros. Co., Worcester. Organization certified January 18, 1905. 
1903, c. 437. 

Hale*s Elxpress Company, Newburyport. Organization certified April 
28, 1908. 1903, c. 437. 

Halifax Flower Company, Boston. Organization certified June 8, 1905. 
1903, c. 437. 

Halifax Garden Company, Boston. Oiiganization certified June 8, 1905. 

1903, c. 437. 

Hall and Hancock Company, Boston. Organization certified July 23, 
1906. 1903, c. 437. 

Hall-Bardwell Co., Boston. Organization certified May 28, 1907. 1903, 
c. 437; 1903, c. 437, * 41. 

HaU, Hill & McFarland Company, Boston. Organization certified June 

13, 1906. 1903, c. 437. 

HaU Paint & Hardware Company, Lawrence. Organization certified 
May 7, 1909. 1903, c. 437. 

Hall Tide Power Company, Springfield. Organization certified April 
27, 1909. 1903, c. 437. 

Hallett Brothers Company, Boston. Organization certified October 4, 

1904. 1903, c. 437. 

Ham & Carter Company, Boston. Organization certified March 31, 
1898. Pub. Stat, c. 106. 

Ham & Carter Co., Inc., Boston. Organization certified January 13, 
1909. 1903, e. 437. 

Hamblet and Hayes Company, Peabody. Organization certified March 
18, 1903. Rev. Laws, c. 110. 

Hamblin and Russell Manufacturing Company, Worcester. Organiza- 
tion certified June 10, 1884. Pub. Stat., c. 106 ; 1887, c. 151. 

Hamer Improved Washer Company, North Adams. Organization .cer- 
tified November 21, 1904. 1903, c. 437. 



222 TAX COMMISSIONER'S REPORT. [Jan. 

Hamilton Brown Shoe Company, The, Boston. Organization certified 
December 5, 1895. Pub. Stat, c. 106 ; 1903, c 437, $ 41. 

Hamilton Emery and Comndum Company, The, Chester. Organization 
certified May 7, 1904. 1903, c. 437. 

Hamilton life Preserver Company, Springfield. Organization certified 
July 6, 1906. 1903, c. 437. 

Hamilton Manufacturing Company, The, Lowell. Chartered 1825. 
1824, c. 44. 

Hamilton Woolen Company, Boston and Southbridge. Chartered 1831. 
1830, c. 20. 

Hamlin Street Sprinkler Co., Salem. Organization certified May 17, 
1909. 1903, c. 437. 

Hammond and Son Company, Wobum. Organization certified March 
1, 1905. 1903, c. 437. 

Hammond Beef Company, Boston. Organization certified April 17, 
1896. Pub. Stat., c. 106. 

Hanunond Clothing Company, Worcester. Organization certified April 
7, 1905. 1903, c. 437. 

Hammond Reed Company, Worcester. Organization certified April 13, 
1892. Pub. Stat, c. 106. 

Hampden Auto Co., The, Springfield. Organization certified April 14, 
1905. 1903, c. 437. 

Hampden Automatic Telephone Company, Springfield. Organization 
certified February 8, 1900. Pub. Stat., c. 106; 1905, c. 180. 

Hampden Brass Company, Springfield. Organization certified Novem- 
ber 27, 1903. 1903, c. 437. 

Hampden Concrete Construction Company, Springfield. Organization 
certified January 5, 1904. 1903, c. 437 ; 1903, c. 437, $ 41. 

Hampden Creamery Company, Everett. Organization certified Sep- 
' tember 26, 1904. 1903, c. 437. 

Hampden Distributing Company, Boston. Organization certified April 
5, 1906. 1903, c. 437. 

Hampden Glazed Paper and Card Company, Holyoke. Organization 
certified November 3, 1880. 1870, c. 224. 

Hampden Hotel Company, Springfield. Organization certified June 
10, 1909. 1903, c. 437. 

Hampden Knitting Company, Springfield. Oiganization certified 
March 30, 1907. 1903, c. 437. 

Hampden Lumber Company, Springfield. Organization certified Feb- 
ruary 26, 1902. Rev. Laws, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16, 223 

Hampden Machine Screw Company, Springfield. Organization certified 
February 6, 1908. 1903, c. 437. 

Hampden Paint and Chemical Company, Springfield. Chartered 1852, 
c. 89. 1854, c. 268. 

Hampden Produce Company, Chicopee. Organization certified April 1, 
1905. 1903, c. 437. 

Hampden Trust Company, Springfield. Chartered 1887, c. 337. 1901, 
c 79. 

Hampshire Paper Company, South Hadley Falls. Organization certified 
June 6, 1866. 

Hampshire Reservoir Company, The, Northampton. Organization cer- 
tified March 25, 1879. 1870, c. 224. 

Hampton Company, Easthampton. Organization certified January 20, 
1900. Pub. SUt., c. 106, 

Hampton Co-operative Creamery Association, Easthampton. Organi- 
zation certified June 6, 1881. 1870, c. 224. 

Hampton Terrace Company, Boston. Organization certified April 30, 

1907. 1903, c. 437; 1903, c 437, 4 41. 

Hanan Shoe Company, Boston. Organization certified May 4, 1908. 
1903, c 437. 

Hancock Inspirator Company, Boston. Organization certified Novem- 
ber 30, 1877. 1870, c. 224. 

Handicraft Shop, The, Boston. Organization certified December 21, 
1903. 1903, c. 437. 

Handy Label Paster Company, Boston. Organization certified July 21, 

1908. 1903, c. 437. 

Hanemann Monument Company, Holyoke. Organization certified Au- 
gust 21, 1906. 1903, c. 437. 

Hanlon Thornton Company, Boston. Organization certified June 10, 

1908. 1903, c 437. 

Hanna Company, The, Haverhill. Organization certified March 11, 

1909. 1903, c. 437. 

Hannah Duston Shoe Company, Boston. Organization certified Feb- 
ruary 27, 1906. 1903, c. 437; 1903, c. 437, S 41. 

Hannan-Fiaton Company, The, Springfield. Organization certified 
January 7, 1908. 1903, c. 437. 

Hanover Drug Company, Boston. Organization certified July 8, 1908. 
1903, c. 437. 

Hanover Printing Co., Boston. Organization certified June 5, 1899. 
Pub. Stat., c. 106. 



224 TAX COMMISSIONER'S REPORT. [Jan. 

Hanscom Constraction Company, Boston. Organization certified April 
25, 1907. 1903, c. 437. 

Hanscom Hardware Co., Haverhill. Organization certified April 10, 
1908. 1903, c 437. 

Hanson and Parker Limited, Boston. Organization certified October 5, 
1887. Pub. Stat., c. 106; 1891, c. 360. 

Hanson Cedar Company, Boston. Organization certified June 8, 1905. 

1903, c. 437. 

Hanson Gas and Electric Company, Hanson. Organization certified 
September 21, 1905. Rev. Laws, c. 110. 

Hanson Grain and Coal Company, Hanson. Oi^anization certified 
June 26, 1908. 1903, c 437. 

Hanson Manufacturing Company, Boston. Organization certified June 
8, 1905. 1903, c. 437. 

Happy Moments Co., Fitchburg. Organization certified February 21, 

1908. 1903, c 437. 

Harbor Bar Fish Weir Company, Truro. Organization certified March 
7, 1891. Pub. Stat., c. 106. 

Harbor View Hotel Company, Edgartown. Organization certified De- 
cember 16, 1909. 1903, c. 437. 

Harding Knitting Company, Brockton. Organization certified March 7, 

1906. 1903, c. 437. 

Harding Uniform & Regalia Company, The, Boston. Organization cer- 
tified June 23, 1904. 1003, c. 437. 

Hargraves Mills, Fall River. Organization certified July 13, 1888. 
Pub. Stat., c. 106. 

Harlow Lunch Company, Boston. Organization certified December 15, 

1909. 1903, c. 437. 

Harlow Shoe Finishing Machinery Company, Boston. Organization 
certified July 31, 1907. 1903, c. 437. 

Harmon-Dahl Co., Boston. Organization certified June 25, 1908. 1903, 
c. 437. 

Harmon Loan & Securities Co., Boston. Organization certified March 
3, 1909. 1903, c. 437. 

Harmon Wastcoat Dahl Co., Boston. Organization certified October 10, 

1904. 1903, c. 437; 1903, c 437, J 41. 

Harper Garage Company, Beverly. Organization certified March 28, 

1907. 1903, c. 437. 

Harriman Engine Company, Boston. Organization certified February 
25, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 225 

Harriman Lumber Co., Boston. Organization certified March 22, 1904. 
1903, c 437; 1903, c. 437, $ 41. 

Harriman New Method Laundering and Cleansing Company, The, Hud- 
son. Organization certified July 26, 1909. 1903, c. 437. 

Harriman Webbing Company, Lowell. Organization certified Novem- 
ber 20, 1907. 1903, c. 437; 1903, c 437, J 41. 

Harrington & Richardson Arms Company, Worcester. Organization 
certified January 17, 1888. Pub. Stat., c. 106. 

Harrington Cutlery Company, Southbridge. Organization certified 
April 5, 1902. Rev. Laws, c. 110. 

Harrington Press, The, Taunton. Organization certified July 17, 1902. 
Rev. Laws, e. 110. 

Harriott Company, Boston. Organization certified November 4, 1908. 
1903, c. 437. 

Harris & Lawton, Licorporated, Boston. Organization certified October 
20,1908. 1903, c. 437. 

Harris-Wheaton Company, Boston. Organization certified November 
4, 1909. 1903, c. 437. 

Harrison Bros, and Company Incorporated of Boston, Boston. Organi- 
zation certified October 19, 1908. 1903, c. 437. 

Harrison Brothers Company, Boston. Organization certified March 22, 
1899. Pub. Stat., c. 106. 

Harrison Drug Co., Boston. Organization certified August 30, 1909. 
1903 c 437. 

Harrison Leather Company, Leominster. Organization certified August 
8, 1908. 1903, c. 437. 

Harrison Supply Company, Boston. Organization certified June 16, 
1905. 1903, c. 437. 

Harroway-Dixon Company, Quincy. Organization certified December 
18, 1909. 1903, c. 437. 

Harry D. Mcintosh Co., Boston. Organization certified December 21, 
1909. 1903, c. 437. 

Harry Eldredge Goodhue Company, The, Cambridge. Organization 
certified February 4, 1908. 1903, c. 437. 

Harry F. Morse Company, The, Worcester. Organization certified 
August 22, 1907. 1903, c. 437. 

Harry Fosdick Company, Boston. Organization certified July 19, 1905. 
1903, c. 437. 

Harry M. Famam Company, Boston. Organization certified June 9, 
1908. 1903, c. 437. 



226 TAX COMMISSIONER'S REPORT. [Jan. 

Harry R. Stone Company, The, Hyde Park. Organization certified 
August 8, 1904. 1903, c. 437. 

Harshbarger Concrete Form Construction Company, Hyde Park. Or- 
ganization certified February 29, 1908. 1903, c. 437. 

Hart Foundry Company, Lawrence. Organization certified January 15, 
1907. 1903, c. 437. 

Hart Renting & Power Company, Worcester. Organization certified 
June 30, 1908. 1903, c. 437. 

Hartford and Connecticut Western Railroad Company. Authorized 
1896, c 121. 

Hartford and Worcester Street Railway Company. Organization cer- 
tified March 5, 1903. 1903, c. 112; 1904, c. 171. 

Hartland Lumber Co., The, Greenfield. Organization certified April 
30, 1909. 1903, c. 437. 

Hartley Loop Weave Company, The, Amesbury. Organization certified 
February 2, 1904. 1903, c. 437. 

Hartnett Company, Salem. Organization certified March 24, 1909. 
1903, c. 437. 

Hartshorn Company, Boston. Organization certified May 7, 1902. 
Rev. Laws, c. 110 ; 1903, c. 437, i 41. 

Harvard Amusement Company, Cambridge. Organization certified 
March 1, 1907. 1903, c. 437. 

Harvard Automobile Company, Cambridge. Organization certified De- 
cember 7, 1905. 1903, c. 437. 

Harvard Baby Food Company, Chelsea. Organization certified Jan- 
uary 12, 1906. 1903, c. 437. 

Harvard Baking Powder Company, Lowell. Organization certified 
March 7, 1907. 1903, c. 437. 

Harvard Bulletin, Inc., Boston. Organization certified October 22, 1907. 
1903, c. 437. 

Harvard Chemical Manufacturing Company, The, Boston. Organization 
certified July 28, 1908. 1903, c. 437. 

Harvard Co-operative Society, Cambridge. Organization certified Jan- 
uary 28, 1903. Rev. Laws, c. 110. 

Harvard Correspondence Schools, Inc., Boston. Organization certified 
March 4, 1909. 1903, c. 437. 

Harvard Gas and Electric Company, Boston. Organization certified 
November 6, 1906. Rev. Laws, c. 110. 

Harvard Inter-State Express Company, Lynn. Organization certified 
January 6, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 227 

Harrard Lunch Company, Springfield. Organization certified Sep- 
tember 8, 1908. 1903, c 437. 

Harvard Marine & Auto Company, The, Cambridge. Organization 
certified December 13, 1905. 1903, c. 437. 

Harvard Market Company, Brookline. Organization certified November 
6, 1907. 1903, c. 437. 

Harvard Novelty Company, Leominster. Organization certified April 
18, 1906. 1903, c. 437. 

Harvard Tmst Company, Cambridge. Organization certified July 14, 
1904. 1904, c. 374. 

Harvey A. Gallap Agency Incorporated, North Adams. Organization 
<«rtified May 17, 1909. 1903, c. 437. 

Harvey C. Wheeler Company, Boston. Organization certified February 
17, 1905. 1903, c 437. 

Harvey D. Watson Company, Boston. Organization certified Decem- 
ber 27, 1906. 1903, c. 437. 

Harvey Hospital (Incorporated), Milford. Organization certified Sep- 
tember 28, 1908. 1903, c, 437. 

Harwich Saw Mill Co., Harwich. Organization certified June 10, 1908, 
1903, c. 437. 

Harwood & Quincy Machine Company, The, Worcester. Organization 
certified March 30, 1881. 1870, c. 224. 

Haskell Implement & Seed Company, Boston. Organization certified 
August 2, 1907. 1903, c. 437; 1903, c. 437, S 41. 

Haskell, Sutherland Company, Lynn. Organization certified October 
3, 3906. 1903, c. 437. 

Hassam Paving Company, Worcester. Organization certified July 2, 
1906. 1903,0.437. 

Hastings & Sons Publishing Company, Lynn. Organization certified 
June 6, 1892. Pub. Stat., c. 106. 

Hastings Wharf Company, New Bedford. Organization certified April 
18,1906. 1903, c 437. 

Hatch and Barnes Company, The, Worcester. Organization certified 
March 27, 1905. 1903, c. 437. 

Hatch and Pikosky, Incorporated, Holyoke. Organization certified 
February 5, 1909. 1903, c. 437. 

Hatch Express Company, New Bedford. Organization certified June 
13,1905. 1903, c. 437. 

Hathaway & Mackenzie Grain Company, The, New Bedford. Organi- 
zation certified September 12, 1903. 1903, c. 437. 



228 TAX COMMISSIONER'S REPORT. [Jan. 

Hathaway Manof acturing Company, The, New Bedford. Oi^anization 
certified February 4, lvS89. Pub. Stat., c. 106. 

Hathaway Recording Scale Company, Melrose. Organization certified 
September 28, 1906. 1903, c. 437. 

Haverhill Abattoir Company, Haverhill. Organization certified Octo- 
ber 24, 1906. 1903, c. 437. 

Haverhill and Amesbury Street Railway Company, Haverhill. Char- 
tered 1892, c. 217. 

Haverhill and Boxford Street Railway Company. Organization cer- 
tified April 3, 1905. Rev. Laws, c. 112. 

Haverhill and Plaistow Street Railway Company, Haverhill. Char- 
tered 1901, c. 385. 

Haverhill and Southern New Hampshire Street Railway Company. Or- 
ganization certified August 3, 1900. Pub. Stat., c. 113 ; 1902, c. 520. 

Haverhill Base Ball and Athletic Association, Haverhill. Organization 
certified March 6, 1906. 1903, c. 437. 

Haverhill Cement Stone Company, The, Haverhill. Organization cer- 
tified July 9, 1907. 1903, c. 437. 

Haverhill Construction Co., Haverhill. Organization certified December 
5, 1906. 1903, c. 437. 

Haverhill Electric Company, Haverhill. Organization certified De- 
cember 7, 1888. Pub. Stat., c. 106. 

Haverhill Gas Light Company, Haverhill. Chartered 1853, c. 8. 

Haverhill Gas Securities Company, Haverhill. Organization certified 
July 14, 1899. Pub. Stat., c. 106. 

Haverhill Gazette Company, The, Haverhill. Organization certified 
July 31, 1886. Pub. Stat., c. 106. 

Haverhill Illuminating Company, Haverhill. Organization certified 
June 2, 1902. Rev. Laws, c. 110. 

Haverhill Milling Co., The, Haverhill. Organization certified June 7, 
1895. Pub. Stat., c. 106. 

Haverhill Odd Fellows'. Hall Association, Haverhill. Chartered 1868, 
c. 266. 

Haverhill Rubber Company, Haverhill. Organization certified October 
1, 1907. 1903, c. 437. 

Haverhill Shoe Manufacturers' Association, Incorporated, Haverhill, 
Oi^anization certified April 26, 1906. 1903, c. 437. 

Haverhill Steamship Company, Haverhill. Organization certified 
March 1, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 229 

HAYerhill Trust Company, HaverhiU. Chartered 1891, c. 110. 1905, 
c. 51. 

Haviland Company, The, Boston. Organization certified October 8, 
1907. 1903, c. 437. 

Hawes & Gray Company, Springfield. Organization certified April 
15, 1907. 1903, c 437. 

Hawkes Laundry Company, Somerville. Organization certified June 
10, 1907. 1903, c. 437. 

Hawkridge Brothers Company, Boston. Organization certified Feb- 
ruary 2, 1909. 1903, c. 437. 

Hawks Electric Company, Boston. Organization certified December 
31, 1892. Pub. Stat.,* c. 106. 

Hawley Folsom Company, Boston. Organization certified December 
19, 1907. 1903, c. 437. 

Hawthorne Pharmacy, The, Boston. Organization certified May 8, 

1906. 1903, c. 437. 

Hayes Dairy Lunch Company, Boston. Organization certified February 
13, 1907. 1903, c 437. 

Hayes Express Company, Marlborough. Organization certified May 
7,1909. 1903, c. 437. 

Haymarket Construction Company, Boston. Organization certified 
June 15, 1906. 1903, c. 437. 

Haynes-Piper Company, Boston. Organization certified September 23, 
1899. Pub. Stat., c. 106. 

Haynes, Porter & Co., Inc., Boston. Organization certified September 
10, 1909. 1903, c. 437. 

Hayward & litch Express Company, Stoneham. Organization certified 
May 27, 1902. Rev. Laws, c. 110. 

Hazen-Brown Company, Brockton. Organization certified May 29, 

1907. 1903, c 437. 

Heald Machine Company, The, Worcester. Organization certified Au- 
gust 26, 1903. 1903, c. 437. 

Heald's Interstate Express Company, Lynn. Organization certified 
August 20, 1908. 1903, c. 437. 

Healey Brothers Shoe Company, Stoneham. Organization certified 
September 7, 1907. 1903, c 437. 

Healey, Seaver Company, Boston. Organization certified July 26, 1907. 
1903, c. 437. 

Healey Sewer Machine and Construction Company, The, Boston. Or- 
ganization certified November 15, 1904. 1903, c. 437. 



230 TAX COMMISSIONER'S REPORT. [Jan. 

Healy & Wyman Hardware Company, Boston. Organization certified 
February 9, 1906. 1903, c 437. 

Healy Furnishing Company, Rockland. Organization certified October 
• 12, 1908. 1903, c 437. 

Heath Engineering Company, Boston. Organization certified July 29, 
1907. 1903, c. 437. 

Heath Orate Bar Company, Boston. Organization certified February 
4, 1907. 1903, c. 437. 

Heath Telephone Company, Heath. Organization certified February 
14, 1898. Pub. Stat, c. 106. 

Heirs' Loan Corporation, Boston. Organization certified May 7, 1906. 
.1903, c. 437. 

Helbum Leather Company, Boston. Organization certified January 11, 
1905. 1903, c. 437. 

Heliotype Printing Company, The, Boston. Organization certified Feb- 
ruary 2, 1893. Pub. Stat., c. 106. 

Hemenway-Bollins Co., Worcester. Organization certified February 
2, 1907. 1903, c. 437. 

Hemphill Coal Company, Maiden. Organization certified August 8, 
1905. 1903, c. 437. 

Hendee Manufacturing Company, Springfield. Organization certified 
October 6, 1898. Pub. Stat., c. 106. 

Henderson Dairy Company, Needham. Organization certified Decem- 
ber 22, 1897. Pub. Stat., c. 106. 

Henderson Trapocrete Company, Boston. Organization certified March 
20, 1906. 1903, c. 437. 

Henneman Coffee Roaster Co., Fitchburg. Organization certified Feb- 
ruary 27, 1899. Pub. Stat., c. 106. 

Henry C. Hunt Company, Boston. Organization certified May 16, 1892. 
Pub. Stat., c. 106. 

Henry C. Smalley Granite Co. Inc., Quincy. Organization certified 
February 26, 1908. 1903, c 437. 

Henry D. Temple Company, The, Worcester. Organization certified 
March 19, 1907. 1903, c. 437. 

Henry F. Farrow Company, Cambridge. Organization certified April 
27, 1908. 1903, c. 437. 

Henry F. Miller and Sons Piano Company, Boston. Organization cer- 
tified November 18, 1884. Pub. Stat., c. 106. 

Henry Gray Company, Boston. Organization certified December 14, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 231 

Henry Qross Manufacturing Company, Boston. Organization certified 
June 13, 1907. 1903, c 437. 

Henry H. Tuttle Company, The, Boston. Organization certified April 

29, 1898. Pub. Stat., c. 106. 

Henry J. Perkins Company, Springfield. Organization certified April 
8, 1904. 1903, c. 437. 

Henry K. Barnes Company, Boston. Organization certified November 

30, 1909. 1903, c 437. 

Henry Klous, Incorporated, Methuen. Organization certified April 
17, 1906. 1903, c. 437. 

Henry L. Sawyer Company, Framingham. Organization certified No- 
vember 30, 1909. 1903, c. 437. 

Heniy M. Peyser Company, Boston. Organization certified May 16, 
1899. Pub. Stat., c. 106. 

Heniy 1^. Clark Company, Boston. Organization certified January 7, 
1897. Pub. Stat., c. 106. 

Henry P. Wilson Company, Boston. Organization certified October 29, 
1908. 1903, c. 437. 

Henry Perkins Company, The, Bridgewater. Organization certified 
January 25, 1902^ Rev. Laws, c. 110. 

Henry Siegel Company, Boston. Organization certified June 3, 1905. 
1903, c. 437. 

Henry W. Berry Company, Cambridge. Organization certified De- 
cember 27, 1909. 1903, c. 437. 

Henry "W. Cushman Company, Acushnet. Organization certified De- 
cember 11, 1905. 1903, c. 437. 

Henry W. Goodman Company, The, Dana. Organization certified July 
29, 1898. Pub. Stat., c. 106. 

Henry W. Wellington Company, Boston. Organization certified Feb- 
ruary 2, 1893. Pub. Stat., c. 106. 

Henry Wood's Sons Company, Boston. Organization certified January 
5, 1884. Pub. Stat., c. 106. 

Herbert E. Outterson Company, Boston. Organization certified Jan- 
uary 22, 1909. 1903, c. 437. 

Hercules Float Works, Springfield. Organization certified March 26, 
1895. Pub. Stat., c. 106. 

Hercules Tire Company, Boston. Organization certified March 30, 1904. 
1903, c. 437. 

Herman Schreiber Company, The, Springfield. Organization certified 
January 17, 1908. 1903, c 437. 



232 TAX COMMISSIONER'S REPORT. [Jan. 

Herrick Company, Boston. Organization certified December 28, 1903. 
1903, c. 437. 

Herrod Heel & Leather Company, Brockton. Organization certified 
January 21, 1907. 1903, c. 437. 

Hersey Hardware Company, Winchester. Organization certified De- 
cember 30, 1909. 1903, c. 437. 

Hertig Furnace Company, Boston. Organization certified October 31, 

1905. 1903, c. 437. 

Heskamp Bunke Company, Boston. Organization certified February 9, 
1909. 1903, c. 437. 

Hetherston Importing Company, The, Boston. Organization certified 
April 9, 1891. Pub. Stat., c. 106. 

Hewett Dairy Lunch Co., Boston. Organization certified December 3, 
1908. 1903, c. 437. 

Hewett Lunch Co., Boston. Organization certified October 28, 1908. 

1903, c 437. 

Hewitt Express Company, Haverhill. Organization certified July 30, 
1908. 1903, c. 437. 

Heywood Boot and Shoe Company, Worcester. Organization certified 
December 11, 1884. Pub. Stat., c. 106. 

Heywood Narrow Fabric Company, Fall River. Organization certified 
March 14, 1900. Pub. Stat., c. 106. 

Hiawatha Heater Mfg. Co., Boston. Organization certified December 
18, 1907. 1903, c. 437. 

Hibbard and Mason, Incorporated, Boston. Organization certified Sep- 
tember 15, 1896. Pub. Stat, c. 106. 

Higgins, Fraze Company, Fall River. Organization certified May 5, 
1908. 1903, c. 437. 

Hi^ns Hotel Company, Boston. Organization certified October 12, 

1906. 1903, c. 437! 

High Head Cranberry Company, Boston. Organization certified De- 
cember 11, 1906. 1903, c. 437. 

Highland Avenue Pharmacy, Incorporated, Somerville. Organization 
certified November 12, 1908. 1903, c. 437. 

Highland Coal Co., Somerville. Organization certified November 15, 

1904. 1903, c. 437. 

Highland Drug & Chemical Corporation, Boston. Organization certified 
August 4, 1908. 1903, c 437. 

Highland Drug Company, The, Marlborough. Organization certified 
September 4, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 233 

Highland Foundry Company, Boston. Organization certified October 
6, 1905. 1903, c. 437. 

Hi^land Inter-State Express Company, Marlborough. Organization 
certified April 29, 1909. 1903, c. 437. 

Highland Machine Company, Boston. Organization certified May 23, 
1907. 1903, c. 437. 

Highland Paint and Wall Paper Company, Springfield. Organization 
certified February 24, 1908. 1903, c. 437. 

Highland Telephone Company, The, New Salem. Organization cer- 
tified August 9, 1907. Rev. Laws, c. 110. 

Highspeed Mining Drill Company, The, Boston. Organization cer- 
tified June 25, 1904. 1903, c. 437. 

Hildreth & Rogers Company, Lawrence. Organization certified May 
17, 1909. 1903, c 437. 

Hill, Clarke & Company, Incorporated, Boston. Organization certified 
October 12, 1906. 1903, c. 437. 

Hill Lock Company, The, Boston. Organization certified June 24, 
1909. 1903, c 437. 

Hill Novelty Company, The, Boston. Organization certified February 
15, 1909. 1903, c. 437. 

Hill-Ray Engineering Company, Boston. Organization certified Feb- 
ruary 3, 1908. 1903, c. 437. 

Hill Water Company, Stockbridge. Chartered 1885, e. 100. 

Hillerest Farm (Inc.), Dudley. Organization certified June 21, 1905. 
1903, c. 437; 1903, c 437, } 41. 

Hills Company, The, Amherst. Organization certified August 16, 1877. 
1870, c. 224. 

Hills Shoe Company, North Adams. Organization certified June 30, 
1905. 1903, c. 437. 

Hillside Corporation, Boston. Organization certified October 14, 1907. 
1903, c. 437. 

Hillson Company, The, Boston. Organization certified January 7, 1907. 
1903, c. 437. 

Hilton & Aldrich Company, Boston. Organization certified October 30, 
1897. Pub. Stat., c. 106. 

Hilton and Sons Express, Incorporated, Lynn. Organization certified 
April 13, 1909. 1903, c. 437. 

HUton Manufacturing Company, Boston. Organization certified April 
6, 1909. 1903, c. 437. 



234 TAX COMMISSIONER'S REPORT. [Jan. 

Hinckley Rendering Company, Somerville. Organization certified No- 
vember 27, 1900. Pub. Stat., c 106. 

Hingham Grain Mill, Incorporated, Hingham. Organization certified 
June 26, 1906. 1903, c. 437. 

Hingham Knitting Company, Hingham. Organization certified October 
21, 1907. 1903, c. 437. 

Hingham Seam Face Granite Company, Boston. Organization certified 
October 12, 1894. Pub. Stat., c. 106. 

Hingham Water Company, Hingham. Chartered 1879, c. 139. 

Hingston Safety Envelope Company, Boston. Organization certified 
August 28, 1905. 1903, c 437. 

TTiTiTnATi Gas Machine Company, Boston. Organization certified No- 
vember 7, 1902. Rev. Laws, c. 110 ; 1903, c. 437, i 41. 

Hinsdale Co-operative Creamery Association, Hinsdale. Organization 
certified July 31, 1886. Pub. Stat., c. 106. 

Hinsdale Woolen Mills, Boston. Organization certified March 10, 1908. 
1903, c. 437. 

Hippodrome Amusement Company, Boston. Organization certified De- 
cember 3, 1906. 1903, c. 437; 1903, c. 437, } 41. 

Hiram D. Dewar Company, Boston. Organization certified September 
5, 1907. 1903, c. 437. 

Hitchcock Supply Co., The, Westfield. Organization certified August 
23, 1893. Pub. Stat, c 106 ; 1891, c. 360. 

Hitchings & Coulthurst Company, Boston. Organization certified March 
15, 1898. Pub. Stat., c. 106. 

Hittinger Fruit Company, The, Belmont. Organization certified Jan- 
uary U, 1S98. Pub. Stat., c. 106. 

Hoadley Brake Shoe Company, Springfield. Organization certified 
September 13, 1909. 1903, c. 437. 

Hoag and Walden, Incorporated, Lynn. Organization certified June 4, 
1908. 1903, c. 437. 

Hoagland-Curtis Drug Company, Boston. Organization certified No- 
vember 30, 1908. 1903, c. 437. 

Hobbs Electric Sign Company, Boston. Organization certified May 25, 
1905. 1903, c. 437. 

Hobbs Manufacturing Company, Worcester. Organization certified 
July 5, 1895. Pub. Stat., c. 106. 

Hodgdon Brass Works, Boston. Organization certified February 10, 
1902. Rev. Laws, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16. 235 

Hodge Boiler Works, The, Boston. Organization certified December 
30, 1901. Pub. Stat., c. IOC. 

Hodges Finishing Company, Dedham. Organization certified November 
2, 1909. 1903, c. 437. 

Hodgson, Kennard & Company, Incorporated, Boston. Organization 
certified August 21, 1906. 1903, c. 437; 1903, c. 437, J 41. 

Hoffeeker Company, The, Boston. Organization certified October 8, 
1906. 1903, c. 437; 1903, c. 437, § 41. 

Holbrook Manufacturing Company, The, Attleborough. Organization 
certified March 26, 1906. 1903, c. 437. 

Holden-Graves Company, Boston. Organization certified September 
13,1905. 1903, c. 437. 

Holden Patent Book Cover Co., Boston. Organization certified De- 
cember 11, 1906. 1903, c. 437. 

Holder-Perkins Company, Wobum. Organization certified June 10, 
1909. 1903, c. 437. 

Holland Box Company, Boston. Organization certified December 14, 
1908. 1903, c 437. 

Holland Electric Company, Boston. Organization certified May 5, 
1904. 1903, c. 437. 

Hollander & Morrill Incorporated, Amesbury. Organization certified 
September 13, 1909. 1903, c. 437. 

HoUingsworth & Vose Company, Boston. Organization certified June 
6, 1892. Pub. Stat., c. 106. 

HoUingsworth & Whitney Company, Boston. Organization certified 
February 24, 1882. Pub. Stat., c. 106. 

Holliston Water Company, Holliston. Chartered 1884, c. 106. 1887, 
c. 80. 

Holmes and Kimball Incorporated, Boston. Organization certified Jan- 
uary 4, 1907. 1903, c. 437. 

Holmes Manufacturing Company, New Bedford. Organization cer- 
tified May 18, 1909. 1903, c. 437. 

Holt and Bugbee Company, Boston. Organization certified June 27, 
1906. 1903, c. 437. 

Holt-Fairehild Company, Boston. Organization certified October 5, 
1908. 1903, c 437. 

Holtzer-Cabot Electric Company, The, Boston. Organization certified 
February 26, 1889. Pub. Stat., c. 106. 

Holyoke and Northampton Boom and Lumber Company, Northampton. 
Chartered 1871, c 362. 1873, c 215. Organized May 8, 1873. 
1891, c. 282. 



236 TAX COMMISSIONER'S REPORT. [Jan. 

Holyoke and Westfield Railroad Company, Holyoke. Chartered 1869, 
c. 379. 

Holyoke Auto Company, Holyoke. Organization certified November 20, 
1908. 1903, c 437. 

Holyoke Bar Co., The, Holyoke. Organization certified February 5, 
1889. Pub. Stat., c. 106. 

Holyoke Base Ball Association, Holyoke. Organization certified March 
7, 1906. 1903, c. 437. 

Holyoke Belting Co., Holyoke. Organization certified January 13, 1891. 
Pub. Stat, c. 106; 1891, c. 360. 

Holyoke Box and Lumber Company, Holyoke. Organization certified 
January 30, 1908. 1903, c. 437. 

Holyoke Carbon Paper Company, Holyoke. Organization certified 
September 25, 1909. 1903, c. 437. 

Holyoke Card & Paper Company, The, Springfield. Organization cer- 
tified March 10, 1884. Pub. Stat., c. 106. 

Holyoke City Market and Grocery Company, Holyoke. Organization 
certified December 10, 1908. 1903, c. 437. 

Holyoke Coal and Wood Company, Holyoke. Organization certified 
October 6, 1885. Pub. Stat., c. 106. 

Holvoke Electrotyping Company, Holyoke. Organization certified July 
21, 1906. 1903, c. 437. 

Holyoke Ice Company, The, Holyoke. Organization certified Novem- 
ber 29, 1886. Pub. Stat., c. 106; 1891, c. 360. 

Holyoke Machine Company, Holyoke. Organization certified January 
25, 1864. Confirmed November 22, 1871. 

Holyoke Motor Foundry Company, Holyoke. Organization certified 
September 28, 1906. 1903, c. 437. 

Holyoke Mutual Fire Insurance Company, Salem. Chartered March 
14, 1843. 1872, c. 375. February 26, 1873. 

Holyoke Street Railway Company, Holyoke. Organization certified 
June 11, 1884. Pub. Stat., c. 113. 

Holyoke Supply Company, Holyoke. Organization certified August 
10,1907. 1903, c. 437. 

Holyoke Telegram Publishing Company, The, Holyoke. Organization 
certified April 9, 1898. Pub. Stat., c. 106. 

Holyoke Valve and Hydrant Company, The, Holyoke. Organization 
certified October 3, 1903. 1903, c. 437. 

Holyoke Warp Company, Holyoke. Organization certified March 31, 
1869, under Gen. Stat., c. 61. 



1910.] PUBLIC DOCUMENT — No. 16. 237 

Holyoke Water Power Company, Holyoke. Chartered 1859, c. 6. 
1903, e. 350. 

Home and Abroad Company, Boston. Organization certified January 
14, 1905. 1903, c. 437. 

Home Automatic Telephone Company, Taunton. Organization certified 
March 31, 1899. Pub. Stat., c. 106 ; Rev. Laws, c. 109, $ 9. 

Home Correspondence School, The, Springfield. Organization certified 
December 19, 1904. 1903, c. 437. 

Home Culture Club, Boston. Organization certified June 24, 1907. 
1903, c. 437. 

Home Market Company of Winchester, Winchester. Organization cer- 
tified October 15, 1904. 1903, c. 437; 1903, c. 437, 5 41. 

Home Securities Company, Brockton. Organization certified June 30, 
1909. 1903, c. 437. 

Home Soap Company, The, Worcester. Organization certified Novem- 
ber 25, 1903. 1903, c. 437. 

Home Supply Company, The, Worcester. Organization certified Feb- 
ruary 11, 1908. 1903, c. 437. 

Homer & Co., Inc., Boston. Organization certified April 14, 1909. 
1903, c. 437. 

Homer Emerson Company, The, Milton. Organization certified June 
5, 1906. 1903, c. 437. 

Homer Foot & Co., Incorporated, Springfield. Organization certified 
January 14, 1901. Pub. Stat., c. 106. 

Hood Manufacturing Company, Boston. Organization certified Febru- 
ary 20, 1908. 1903, c. 437. 

Hood Rubber Company, Boston. Organization certified October 12, 
1896. Pub. Stat., c. 106. 

Hook and Hastings Company, The, Weston. Organization certified 
October 20, 1893. Pub. Stat., c. 106. 

Hooper Printing Company, Boston. Organization certified March 29, 
1906. 1903, c. 437; 1903, c. 437, 5 41. 

Hoosae Company, The, North Adams. Organization certified No- 
vember 28, 1903. 1903, c. 437. 

Hoosae Electric Power Company. Chartered, 1895, c. 309. 1904, c. 
177; 1905, c. 292. 

Hoosae Tunnel and Wilmington Railroad Company, Howe. Organiza- 
tion certified December 28, 1886. Pub. Stat., c. 112; 1887, c. 238. 

Hoosae Valley Coal & Grain Co., Adams. Organization certified De- 
cember 17, 1906. 1903, c. 437. 



238 TAX COMMISSIONER'S REPORT. [Jan. 

Hopedale Coal and Ice Company, Hopedale. Organization certified 
July 16, 1907. 1903, c. 437. 

Hopeville Manufacturing Company, Worcester. Organization certified 
August 4, 1870. 1870, c. 224. 

Hopkins-Blakeslee Company, Maiden. Organization certified January 
30, 1901. Pub. Stat., c. 106. 

Hopkins Safety Razor Company, The, Boston. Organization certified 
February 4, 1908. 1903, c. 437. 

Hopkinton Supply Company, Hopkinton. Organization certified De- 
cember 18, 1905. 1903, c. 437. 

Horace K. Turner Corporation, Boston. Organization certified De- 
cember 6, 1904. 1903, c. 437. 

Horace N. Noyes, Incorporated, Haverhill. Organization certified 
April 26, 1906. 1903, c. 437. 

Horn and Supply Company, The, Leominster. Organization certified 
July 1, 1892. Pub. Stat., c. 106. 

Horn Pond Branch Railroad Company, Boston. Chartered 1852, c. 192. 

Horn Products Company, The,, Leominster. Organization certified 
June 20, 1907. 1903, c. 437. 

Home Coal Company, Lowell. Organization certified February 5, 1904. 

1903, c. 437. 

Horse Whip Company, The, Westfield. Organization certified August 
19, 1901. Pub. Stat, c. 106. 

Horticulture Publishing Company, Boston. Organization certified No- 
vember 22, 1904. 1903, c. 437. 

Hotel Plaza Company, Boston. Organization certified December 15, 

1904. 1903, c. 437. 

Hotel Somerset Company, Boston. Organization certified December 5, 
1904. 1903, c. 437. 

Hotel Woodcock Company, Boston. Organization certified August 5, 
1908. 1903, c 437. 

Hough Cash Recorder Company, Springfield. Organization certified 
November 13, 1895. Pub. Stat., c. 106. 

Houghton & Dutton Company, Boston. Organization certified August 
7, 1906. 1903, c. 437. 

Houghton Heel and Leather Company, Lynn. Organization certified 
April 5, 1904. 1903, c. 437. 

Houghton Manufacturing Company, Worcester. Organization certified 
April 24, 1896. Pub. Stat., c. 106; 1903, c. 437, i 41. 



1910.] PUBLIC DOCUMENT — No. 16. 239 

Houghton Mi£9in Company, Boston. Organization certified Maj 18, 
1908. 1903, c. 437. 

Houghton Web Co., Fitchburg. Organization certified September 18, 
1907. 1903, c. 437. 

Honsatonic Water Works Company, Great Harrington. Chartered 
1897, c 229. 

Hoosehold Bluer Company, The, Foxborough. Organization certified 
July 6, 1909. 1903, e. 437. 

Hovey-Woodberry Company, Boston. . Organization certified January 
11, 1909. 1903, c 437. 

Howard A. Crossman Company, Needham. Organization certified De- 
cember 21, 1908. 1903, c. 437. 

Howard & Foster Company, Brockton. Organization certified August 

9, 1906. 1903, c. 437.*^ 

Howard Brothers Manufacturing Company, The, Worcester. Organi- 
zation certified May 15, 1888. Pub. Stat., c. 106. 

■ 

Howard Dastless-Duster Co., Brockton. Organization certified De- 
cember 24, 1906. 1903, c. 437. 

Howard, Inc., Boston. Organization certified September 21, 1906. 
1903, c 437. 

* 

Howard Machine Company, Incorporated, The, Boston. Organization 
certified November 14, 1906. 1903, c. 437. 

Howard Manufacturing Company, Boston, Organization certified April 
20, 1886. Pub. Stat., c, 106. 

Howard Moving Picture Company, The, Boston. Organization certified 
February 4, 1908. 1903, c. 437; 1903, c. 437, } 41. 

Howard Print, Inc., The, Brockton. Organization certified July 1, 
1907. 1903, c. 437. 

Howard Remedy Company, Lynn. Organization certified July 6, 1909. 
1903, c 437. 

Howard Time Recorder Company, Boston. Organization certified June 

10, 1907. 1903, c. 437. 

Howe and Fletcher, Inc., Marlborough. Organization certified Feb- 
ruary 27, 1909. 1903, c. 437. 

Howe & French Isinglass Company, Boston. Organization certified 
November 30, 1903. 1903, c. 437; 1903, c. 437, * 41. 

Howe Comb Company, The, Leominster. Organization certified Jan- 
uary 27, 1903. Rev. Laws, c. 110. 

Howe Lumber Co., Marlborough. Organization certified May 3, 1905. 
1903, c. 437. 



240 TAX COMMISSIONER'S REPORT. [Jan. 

Howe Mill Crayon Company of Lowell, Mass., The, Lowell. Organiza- 
tion certified January 27, 1906. 1903, c. 437; 1903, c. 437, i 41. 

Howe Paint & Color Works, Worcester. Organization certified Feb- 
ruary 25, 1905. 1903, c. 437. 

Howe's Mill Lumber Company, Hubbardston. Organization certified 
August 1, 1895. Pub. Stat., c. 106. 

Hozie Chemical Company, Cambridge. Organization certified February 
26, 1901. Pub. Stat., c. 106. 

Hoyle Lumbering Co., The, BellinghanL Organization certified October 
5,1903. 1903, c. 437. 

Hub Autographic Register Company, Boston. Organization certified 
September 10, 1907. 1903, c. 437. 

Hub Automobile & Renting Company, Boston. Organization certified 
July 2, 1909. 1903, c. 437. 

Hub Book Binding and Supply Company, Boston. Organization cer- 
tified September 6, 1893. Pub. Stat., c. 106 ; 1903, c. 437, i 41. 

Hub Fountain Pen Company, Everett. Organization certified August 
6, 1908. 1903, c. 437. 

Hub Furniture Company, Lawrence. Organization certified December 
4, 1909. 1903, c. 437. 

Hub Hosiery Mills, Boston. .Organization certified April 27, 1900. 
Pub. Stat., c. 106. 

Hub Shoe Company, The, Boston. Organization certified August 2, 
1909. 1903, c. 437. 

Hub Storage Warehouse Company, Boston. Organization certified 
October 4, 1907. 1903, c. 437. 

Hubbell and McGowan Company, Boston. Organization certified April 
17,1909. 1903, c. 437. 

Huber-Hodgman Printing Press Company, The, Taunton. Organiza- 
tion certified June 5, 1885. Pub. Stat., c. 106; Rev. Laws, 
c. 109, J 9. 

Huberman Oil Company, Everett. Organization certified November 16, 
1909. 1903, c. 437. 

Hudson Belting Company, Worcester. Organization certified January 
16, 1904. 1903, c. 437. 

Hudson Converting Company, Clinton. Organization certified June 8, 
1907. 1903, c. 437. 

Hudson Counter Company, Hudson. Organization certified August 22, 
1907. 1903, c. 437. 

Hudson Elastic Fibre Company, Clinton. Organization certified Sep- 
tember 21, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 241 

Hudson Fibre Company, The, Hudson. Organization certified April 2, 
1908. 1903, c. 437. 

Hudson Inter-State Express Company, Hudson. Organization certified 
May 12, 1909. 1903, c. 437. 

Hudson Portland Cement Company, Boston. Organization certified 
April 3, 1906. 1903, c. 437. 

Hudson Tannery Company, Boston. Organization certified March 3, 
1908. 1903, c 437. 

Huey Brothers Company, Boston. Organization certified July 1, 1907. 
1903, c. 437. 

Hugh Cairns Company, Boston. Organization certified June 10, 1907. 
1903, c. 437. 

Hugh Nawn Contracting Company, Boston. Organization certified 
January 4, 1905. 1903, c. 437. 

Hughes Shoe Company, Brockton. Organization certified August 23, 
1907. 1903, c. 437. 

Human life Publishing Company, Boston. Organization certified Jan- 
nary 23, 1905. 1903, c 437; 1903, c. 437, $ 41. 

Humane Horse Equipment Company, Boston. Organization certified 
January 3, 1907. 1903, c. 437. 

Humphrey Provision Company, Boston. Organization certified June 
23, 1909. 1903, c. 437. 

Hunt Leather Goods Co., Westborough. Organization certified May 12, 
1903. Rev. Laws, c. 110. 

Hunt Manufacturing Company, Greenfield. Organization certified July 
6, 1906. 1903, c. 437. 

Hunt Metal Comer Company, Westborough. Organization certified 
August 24, 1904. 1903, c. 437. 

Hunt-Bankin Leather Con^pany, Boston. Organization certified April 
22, 1907. 1903, c. 437. 

Huntington and Westfield River Railway Company. Chartered 1903, 
e. 346. 

Huntington Electric Light Company, Huntington. Organization cer* 
tified December 24, 1904. Rev. Laws, c. 110. 

Huntington Manufacturing Company, Huntington. Organization cer* 
tified May 15, 1907. 1903, c. 437. 

Huntt's Lunch Company, Boston. Oi^anization certified July 1, 1907. 
1903, c. 437. 

Hureho Rubber Shoe Company, Boston. Organization certified July 
24, 1908. 1903, c 437; 1903, c. 437, i 41. 



242 TAX COMMISSIONER'S REPORT. [Jan. 

Hurley Shoe Company, Rockland. Organization certified January 16, 
1901. Pub. Stat., c. 106. 

Hurst Sporting Goods Company, Worcester. Organization certified 
December 20, 1905. 1903, c. 437. 

Hubs Baking Company, Boston. Organization certified April 15, 1909. 
1903, c. 437. 

Hussey Company Incorporated, Boston. Organization certified May 23, 
1908. 1903, c. 437. 

Hutchings Organ Company, Cambridge. Organization certified Febru- 
ary 4, 1908. 1903, c. 437. 

Hutchinson Drug Company, Lynn. Organization certified August 3, 

1908. 1903, c. 437. 

Hutchinson Hide and Leather Machine Company, Boston. Organiza- 
tion certified August 24, 1904. 1903, c. 437. 

Hutchinson Lumber Co., Lynn. Organization certified January 9, 1900. 
Pub. Stat., c. 106. 

Hy-Sil Manufacturing Company, Boston. Organization certified Feb- 
ruary 20, 1907. 1903, c. 437. 

Hyannisport Hotel Company, Boston. Organization certified April 11, 

1894. Pub. Stat., c. 106. 

Hyde Manufacturing Company, Southbridge. Organization certified 
August 4, 1881. 1870, c. 224. 

Hyde Park Electric Light Company, Hyde Park. Organization cer- 
tified March 26, 1888. Pub. Stat., c. 106. 

Hyde Park General Hospital Inc., Hyde Park. Organization certified 
June 5, 1906. 1903, c. 437. 

Hyde Wheeler Company, Boston. Organization certified March 30, 

1895. Pub. Stat., c. 106. 

Hydro Palm Soap Company, Boston. Organization certified March 31, 
1906. 1903, c. 437. 

Hygenia Brush Company, Worcester. Organization certified April 5, 

1909. 1903, c. 437. 

Hygienic Supply Company, Boston. Organization certified July 13, 
1909. 1903, c. 437. 

Hyland Mattress Co., Incorporated, Worcester. Organization certified 
April 1, 1905. 1903, c. 437. 

Hylen Gas & Electric Company, Boston. Organization certified April 
28, 1904. Rev. Laws, c. 110. 

I. B. Little Company, Merrimac. Organization certified September 1, 
1898. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 243 

I. ^Charak Company, Boston. Organization certified May 28, 1907. 
1903, c. 437. 

I. Levinstein & Co., Incorporated, Boston. Organization certified May 
17, 1909. 1903, c. 437. 

I. M. George Co., Boston. Organization certified May 12, 1905. 

1903. c. 437. 

I. W. Black Piano Company, Maiden. Organization certified June 23, 

1904. 1903, c. 437. 

I. W. Paul Yamish Company, Boston. Organization certified March 12, 

1908. 1903, c. 437. 

Ide Lumber Company, The, Southbridge. Organization certified No- 
vember 5, 1904. 1903, c. 437. 

Idea Press, The, Boston. Organization certified October 4, 1901. 
Pub. Stat., c. 106. 

Ideal Cloak & Suit Company, Boston. Organization certified January 
30, 1908. 1903, c. 437. ' 

Ideal Comb Company, Boston. Oi^anization certified June 5, 1907. 
1903, c. 437. 

Ideal Dental Laboratory, Inc., The, Boston. Organization certified 
July 18, 1906. 1903, c. 437. 

Ideal Hat Machine Company, Boston. Organization certified May 11^ 

1909. 1903, c. 437. 

Ideal Steam Trap Company, Boston. Organization certified February 
6, 1908. 1903, c. 437. 

Ideal Ventilator Company, Boston. Organization certified September 
2, 1904. 1903, c. 437. 

Ima-Fiber Company, Boston. Organization certified February 16, 1907. 
1903, c. 437. 

Imperial Amusement Company, Boston. Organization certified June 
29, 1909. 1903, c. 437. 

Imperial Automobile Company, The, Boston. Organization certified 
December 28, 1905. 1903, c. 437. 

Imperial Chocolates Co., The, Cambridge. Organization certified May 
4, 1896. Pub. Stat, c. 106 ; 1903, c. 437, i 41. 

Imperial Paint & Wall Paper Company, Springfield. Organization cer- 
tified January 23, 1908. 1903, c. 437. 

Imperial Shoe Manufacturing Co., Lynn. Organization certified April 
7,1909. 1903, c. 437. 

Imperial Supply Company, Boston. Organization certified January 7, 

1905. 1903, c. 437. 



244 TAX COMMISSIONER'S REPORT. [Jaiu 

Imperial Toilet Company, Springfield. Organization certified May 6, 
1909. 1903, c. 437. 

Lnpervoline Oil Products Company, Canton. Organization certified 
December 7, 1909. 1903, c. 437. 

Importers Branch, Ltd., Boston. Organization certified November 28, 
1903. 1903, c. 437. 

Importers Distributing Co., Ltd., Boston. Organization certified March 
21, 1907. 1903, c. 437. 

Importers' Outlet Company, Boston. Organization certified October 
21, 1907. 1903, c. 437. 

Importers Tea and Coffee Company, Inc., Boston. Organization cer- 
tified November 18, 1907. 1903, c. 437. 

Importing Branch Ltd., Boston. Organization certified January 16, 
1908. 1903, c. 437; 1903, c. 437, 5 41. 

Improved Dwellings Association, Boston. Chartered 1885, c. 128. 

Improved Plastic Slate Roofing Company, Boston. Organization cer- 
tified February 9, 1906. 1903, c. 437. 

Incorporated Law Association, The, Boston. Organization certified 
January 1, 1904. 1903, c. 437. 

Independent Cash-Carrier Company, Springfield. Organization cer- 
tified February 11, 1907. 1903, c. 437. 

Independent Cloak Company, Amesbury. Organization certified Octo- 
ber 13, 1909. 1903, c. 437. 

Independent Die Company, Brockton. Organization certified March 
14, 1905. 1903, c. 437. 

Independent Grocery Corporation, New Bedford. Organization certi- 
fied November 10, 1909. 1903, c. 437. 

Independent Ice Company of Peabody, Peabody. Organization certified 
September 26, 1907. 1903, c. 437. 

Independent Inter-State Express Company, Lynn. Organization certi- 
fied April 6, 1909. 1903, c. 437. 

Independent Milk Company, Boston. Organization certified November 
24, 1908. 1903, c. 437. 

Independent Oil Company, Brockton, denization certified July 20, 
1907. 1903, c. 437. 

Independent Securities Company, Boston. Organization certified De- 
cember 26, 1905. 1903, c. 437. 

Independent Street Lighting Company, Boston. Organization certified 
December 6, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 245 

Independent Whip Company, Westfield. Organization certified Jan- 
uary 30, 1895. Pub. Stat., c. 106. 

India Alkali Works, Boston. Oi^anization certified January 20, 1885. 
Pub. Stat., c. 106. 

India Food Company, Boston. Organization certified Apnl 11, 1901. 
Pub. Stat., c. 106; 1903, c 437, J 41. 

India Mica Company, Lawrence. Organization certified Apnl 3, 1905. 
1903, c 437. 

Indian Head Cranberry Company, Boston. Organization certified 
March 22, 1907. 1903, c. 437. 

Indian Orchard and Ludlow Co-operative Association of Springfield, 
Mass., The, Springfield. Organization certified August 23, 1906. 
1903, c. 437. 

Indian Orchard Company, Springfield. Organization certified March 
24, 1890. Pub. Stat., c. 106. 

Indian Polish Company, The, Boston. Organization certified July 25, 

1907. 1903, c. 437. 

Industrial Chemical Company, Boston. Organization certified July 21, 

1908. 1903, c. 437. 

Industrial Investment Co., Boston. Organization certified October 29, 

1909. 1903, c. 437. 

Industrial Securities Company, The, Boston. Organization certified 
September 17, 1904. 1903, c. 437. 

Industrial Shoe Company, The, Brockton. Organization certified June 
30,1906. 1903, c. 437. 

Industrial Starch Company, Boston. Organization certified July 31, 

1908. 1903, e. 437. 

Inflate Garment Co., The, Quincy. Organization certified July 28, 

1909. 1903, c. 437. 

Ingalls and Kendricken, Incorporated, Boston. Organization certified 
April 30, 1907. 1903, c. 437. 

Ingalls Garage Company, Newburyport. Organization certified No- 
vember 6, 1905. 1903, c. 437. 

Inn Company, Worcester. Organization certified April 27, 1908. 1903, 
c. 437. 

Institution for Physical Therapeutics, Boston. Organization certified 
December 4, 1908. 1903, e. 437. 

Inter-City Amusement Company, Boston. Organization certified March 
2, 1906. 1903, c. 437. 

International Amusement Company, Boston. Organization certified 
January 26, 1908. 1903, c. 437. 



246 TAX COMMISSIONER'S REPORT. [Jan. 

International Bedding Company, Boston. Organization certified Octo- 
ber 27, 1909. 1903, c. 437. 

International Chemical Company, Boston. Organization certified Jan- 
uary 26, 1907. 1903, c. 437. 

International Construction Company, Boston. Organization certified 
January 17, 1905. 1903, c. 437. 

International Comet School, Incorporated, Boston. Organization cer- 
tified January 9, 1906. 1903, c. 437. 

International Drug Company, Boston. Organization certified January 
23, 1905. 1903, c. 437. 

International Electric Company, Fall River. Organization certified 
December 20, 1905. 1903, "c. 437. 

International Electric Laboratories (Inc.), Boston. Organization cer- 
tified August 13, 1908. 1903, c. 437. 

International (Generator Co., Westfield. Organization certified October 
7, 1907. 1903, c. 437. 

International Hat Company, Boston. Organization certified November 
13, 1906. 1903, c. 437. 

International Industrial Corporation, Boston. Organization certified 
September 25, 1908. 1903, c. 437. 

International Instrument Company, Cambridge. Organization certified 
September 2, 1903. 1903, c. 437. 

International Manufacturing Company, Worcester. Organization cer- 
tified May 5, 1906. 1903, c. 437. 

International Mercantile Corporation, Boston. Organization certified 
November 15, 1909. 1903, c. 437. 

International Novelty Company, Boston. Organization certified Feb- 
ruary 26, 1908. 1903, c. 437. 

International Pneumatic Service Company, Boston. Organization cer- 
tified October 18, 1909. 1903, c. 437. 

International Purchasing Company, The, Boston. Organization cer- 
tified December 7, 1908. 1903, c 437. 

International Railway Appliance Company, Boston. Organization cer- 
tified April 4, 1905. 1903, c. 437. 

International Securities Company, Boston. Organization certified 
March 21, 1907. 1903, c. 437. 

International Seed and Bulb Supply Company, Somerville. Organiza- 
tion certified December 23, 1907. 1903, c. 437. 

International Shade Company, Springfield. Organization certified May 
22, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 247 

International Telefire Company, Boston. Organization certified Sep- 
tember 18, 1908. 1903, c 437. 

International Toothpick Company, The, Boston. Organization certified 
January 12, 1907. 1903, c. 437. 

International Trust Company, Boston. Chartered 1879, c. 152. 

International Waste Company, Boston. Organization certified August 
22,1904. 1903, c. 437. 

International Whip Company, Westfield. Organization certified De- 
cember 23, 1909. 1903, c. 437. 

Inter-State Company, Danvers. Organization certified January 21, 
1905. 1903, c 437; 1903, c. 437, i 41. 

Interstate Consolidated Street Railway Company. Chartered 1901, 
c 159. 

Interstate Express Company, Haverhill. Organization certified May 8, 

1908. 1903, c. 437. 

Interstate Express Co. of Fall River, The, Fall River. Organization 
certified March 3, 1909. 1903, c. 437. 

Inter-State Lumber Company, Maiden. Organization certified February 
27, 1908. 1903, c. 437. 

Interstate Sales Co., Worcester. Organization certified May 23, 1908. 
1903, c. 437. 

Inter-trust Security Company, Boston. Organization certified January 
26, 1903. Rev. Laws, c. 110. 

Intervale Association, Worcester. Organization certified March 18, 

1909. 1903, c. 437. 

Intervale Potato Co., Boston. Organization certified September 30, 
1909. 1903, c. 437. 

Investment Corporation, The, Boston. Organization certified October 
30, 1897. Pub. Stat., c. 106. 

Investor Publishing Company, Boston. Oi^anization certified No- 
vember 11, 1891. Pub. Stat., c. 106. 

Investors Corporation Company, Boston. Organization certified Sep- 
tember 9, 1908. 1903, c. 437. 

Investors' Security Company of Boston, The, Boston. Organization 
certified January 6, 1894. Pub. Stat., c. 106. 

Ipswich Gas Light Company, Ipswich. Organization certified October 
26, 1877. 1870, c. 224. 

Ipswich Mills, Ipswich and Boston. Organization certified January 
20, 1868. 



248 TAX COMMISSIONER'S REPORT. [Jan. 

Ireland-Graftoil Company, Newburyport. Organization certified No- 
vember 5; 1902. Eev. Laws, c. 110. 

Iridescent Art Glass Company, The, Fairhaven. Organization certified 
September 15, 1908. 1903, c. 437. 

Irish-American Glue Company, Boston. Organization certified October 
12, 1905. 1903, c. 437. 

Iron Extractor Company, Springfield. Organization certified November 
5, 1901. Pub. Stat., c. 106. 

Irving F. Moore Amusement Company, Boston. Organization certified 
January 10, 1907. 1903, c. 437. 

Isaac Coffin Company, Boston. Organization certified May 2, 1905. 
1903, c. 437. 

Isaac D. Allen Company, Boston. Organization certified March 3, 1906. 
1903, c. 437. 

Isaac H. Dinner Company, Boston. Organization certified May 19, 
1903. Rev, Laws, c. 110. 

Isaac Prouty & Co., Incorporated, Spencer. Organization certified Au- 
gust 15, 1894, Pub. Stat., c. 106. 

Isaac Riley Company, Boston. Organization certified January 10, 1908. 
1903, c. 437. 

Island Park Box Co., Haverhill. Organization certified November 29, 
1907. 1903, c. 437. 

Italian Co-Operative Market of Lynn, Inc., Lynn. Organization certi- 
fied September 9, 1909. 1903, c. 437. 

Italian Importing Company Incorporated, Brockton. Organization 
certified November 1, 1909. 1903, c. 437. 

Iver Johnson Sporting Goods Company, The, Fitchburg. Organization 
certified February 19, 1895. Pub. Stat., c. 106. 

Ivers and Pond Piano Company, Boston. Organization certified October 
22, 1880. 1870, c. 224. 

J. A. Cloutier Co., Lawrence. Organization certified June 12, 1906. 
1903, c. 437. 

J. A. Cummings Printing Company, The, Boston. Organization cer- 
tified July 16, 1887. Pub. Stat., c. 106. 

J. A. Lang & Sons Company, Boston. Organization certified April 5, 
1906. 1903, c. 437. 

J. A. Marsh Coal Company, Somerville. Organization certified March 
13,1907. 1903, c. 437. 

J. A. Rice Company, Rockland. Organization certified May 18, 1903. 
Rev. Laws, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16. 249 

J. A. Stowell Co.; Leominster. Organization certified April 24, 1907. 

1903, c. 437. 

J. and W. Jolly, Incorporated, Holyoke. Organization certified Feb- 
ruary 25, 1907. 1903, c. 437. 

J. B. Doherty Company, Boston. Organization certified November 18, 

1904. 1903, c. 437. 

J. B. Judkins Company, Merrimac. Organization certified April 30, 
1909. 1903, c. 437. 

J. B. Pearson Co., Boston. Organization certified December 19, 1902. 
Rev. Laws, c. 110. 

J. B. Raymond Company, Boston. Organization certified October 27, 
1903. 1903, c. 437. 

J. B. Renton Company, Lynn. Organization certified May 24, 1897. 
Pub. Stat., c. 106. 

J. Belanger, Labine Company, Springfield. Organization certified 
October 15, 1909. 1903, c. 437. 

J. Brest Company, Brockton. Organization certified June 26, 1906. 
1903, c. 437. 

J. C. Ayer Company, Lowell. Organization certified October 16, 1877. 
1870, c. 224. 

J. C. Coleman & Sons Company, Boston. Organization certified Janu- 
ary 8, 1909. 1903, c. 437. 

J. C. Fraser & Sons Company, Boston. Organization certified March 
19, 1906. 1903, c. 437. 

J. C. Palmer Lozenge Machine Mfg. Co., Boston. Organization cer- 
tified November 25, 1904. 1903, c. 437. 

J. C. Parsons Company, Longmeadow. Organization certified Decem- 
ber 1, 1909. 1903, c. 437. 

J. C. Yeaton Company, Worcester. Organization certified October 25, 
1909. 1903, c. 437. 

J. D. Clark Co., Leicester. Organization certified July 30, 1895. 
Pub. Stat, c. 106. 

J. D. Miller Company, Leominster. Organization certified October 27, 
1898. Pub. Stat., c. 106. 

J. D. Packard & Sons Company, Boston. Organization certified March 
12, 1907. 1903, c. 437. 

J. D. Putnam Son Company, Webster. Organization certified January 
21, 1908. 1903, c. 437. 

J. K Came Company, Boston. Organization certified July 24, 1900. 
Pub. Stat., e. 106. 



250 TAX COMMISSIONER'S REPORT. [Jaii, 

J. E. Doherty Company, Boston. Organization certified February 12, 

1904. 1903, c. 437. 

J. E. Heymer & Son Company, Boston. Organization certified July 13, 
1908. 1903, c. 437. 

J. E. Hill Company, The, Boston. Oi^;anization certified June 8, 1906. 
1903, c. 437. 

J. E. Holland Company, Brockton. Oi^;anization certified October 28, 

1905. 1903, c. 437. 

J. E. Locatelli Company, Incorporated, Boston. Organization certi- 
fied February 16, 1909. 1903, c. 437. 

J. E. Paris Company, Fitchburg. Organization certified September 
13, 1909. 1903, c. 437. 

J. E. Mahoney Company, Boston. Organization certified December 23, 
1908. 1903, c. 437. 

J. E. Ryan, Incorporated, Cambridge. Organization certified Novem- 
ber 10, 1909. 1903, c. 437. 

J. E. Soper Co., Boston. Organization certified February 18, 1909. 
1903, c. 437. 

J. E. Turner Wagon Company, Reading. Organization certified March 
5, 1906. 1903, c. 437. 

J. F. & W. H. Warren Company, The, Worcester. Organization cer- 
tified July 11, 1901. Pub. Stat., c. 106. 

J. F. Bicknell Lumber Co., Worcester. Organization certified Decem- 
ber 20, 1899. Pub. Stat., c. 106. 

J. F. Cobb, Architect, Inc., Boston. Organization certified June 3, 1908. 
1903, c. 437. 

J. F. Dwyer Drug Company, Cambridge. Organization certified Octo- 
ber 8, 1908. 1903, c. 437. 

J. F. Elkins Co.. Somerville. Organization certified December 28, 1906. 

1903, c. 437! 

J. F. Kimball & Company, Inc., Boston. Organization certified Sep- 
tember 25, 1907. 1903, c. 437. 

J. F. Williams Company, Lynn. Organization certified January 29, 
1907. 1903, c. 437. 

J. F. Wright Shoe Company, The, Springfield. Organization certified 
August 25, 1902. Rev. Laws, c. 110. 

J. G. & B. S. Ferguson Company, Boston. Organization certified 
March 2, 1906. 1903, c. 437. 

J. G. Blount Company, Everett. Organization certified September 29, 

1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 251 

J. 6. Bridge Company, Boston. Organization certified December 30, 
1892. Pub. Stat, c. 106. 

J. G. Phinney Counter Co., Stoughton. Organization certified March 
21, 1888. Pub. Stat., e. 106. 

J. G. Small Company, Boston. Organization certified April 20, 1909. 
1903, c. 437. 

J. G. Walker & Son, Corporation, Boston. Organization certified De- 
cember 29, 1900. Pub. Stat., c. 106. 

J. H. Bellamy Co., Hudson. Organization certified February 26, 1909. 

1903, c. 437. 

J. H. Bryan Company, The, Westfield. Organization certified February 
3, 1904. 1903, c. 437. 

J. H. Chandler Company, Boston. Organization certified August 15, 

1906. 1903, c. 437. 

J. H. Conant Company, Boston. Organization certified May 6, 1891. 
Pub. Stat., c. 106. 

J. H. Cunningham Company, Boston. Organization certified December 

24, 1891. Pub. Stat., c. 106. 

J. H. Fairbanks Co., Bridgewater. Organization certified February 1, 

1907. 1903, c. 437. 

J. H. Folkins Company, Chelsea. Organization certified January 14, 

1904. 1903, c. 437. 

J. H. Franklin Co., Fall River. Organization certified June 29, 1909. 
1903, c. 437. 

J. H. Crerlach Company, The, Cambridge. Organization certified May 

25, 1897. Pub. Stat., c. 106; Rev. Laws, c. 109, S 9. 

J. H. Home and Sons Company, The, Lawrence. Organization cer- 
tified May 19, 1888. Pub. Stat., c. 106. 

J. H. Lockey Piano-case Company, Leominster, Organization certified 
October 25, 1887. Pub. Stat., c. 106. 

J. H. Miller Co., Incorporated, Springfield. Organization certified May 

26, 1906. 1903, c. 437. 

J. H. Penniman & Co. Inc., Boston. Organization certified September 
28, 1908. 1903, c. 437. 

J. H. Robinson Company, The, Maiden. Organization certified August 
29, 1905. 1903, c. 437. 

J. H. Rogers Carriage Company, Springfield. Organization certified 
January 30, 1893. Pub. Stat., c. 106. 

J. H. Stedman and Company, Incorporated, Boston. Organization cer- 
tified September 13, 1902. Rev. Laws, c. 110. 



252 TAX COMMISSIONER'S REPORT. [Jan. 

J. H. Sullivan Company, Boston. Organization certified September 15, 
1909. 1903, c. 437. 

J. H. Williams Wall Paper Company, The, Springfield. Organization 
certified September 23, 1899. Pub. Stat., c. 106. 

J. H. Winchell & Co., Incorporated, Haverhill. Organization certified 
December 30, 1903. 1903, c. 437. 

J. H. Young Company, Northampton. Organization certified Apnl 2, 
1907. 1903, c. 437. 

J. Holbrook & Sons Company, Sherbom. Organization certified August 
24,1908. 1903, c 437. 

J. J. McGowan Company, Boston. Organization certified May 14, 1907. 
1903, c. 437. 

J. J. Prindiville Company, Framingham. Organization certified March 
5, 1909. 1903, c. 437. 

J. J. Slattery Company, Boston. Organization certified January 21, 

1907. 1903, c. 437. 

J. Johnston Company, Hyde Park. Organization certified December 4, 
1905. 1903, c. 437. 

J. K. Taylor Manufacturing Company, Boston. Organization certified 
May 7, 1903. Rev. Laws, c. 110. 

J. Krises Company, Fall River. Organization certified April 29, 1908. 
1903, c 437. 

J. L. and T. D. Peck Manufacturing Company, Pittsfield. Organiza- 
tion certified February 12, 1890. Pub. Stat., c. 106. 

J. L. Bradley Company, Boston. Organization certified December 6, 
1909. 1903, c. 437. 

J. L. Chalif oux Company, Lowell. Organization certified February 28, 

1908. 1903, c. 437. 

J. L. Hammett Company, Boston. Organization certified December 27, 
1895. Pub. Stat., c. 106. 

J. L. Kelso Company, The, Boston. Organization certified January 6, 
1905. 1903, c. 437. 

J. L. Legein Ice Cream Company, Springfield. Organization certified 
February 10, 1909. 1903, c. 437. 

J. L. Nason Company, Boston. Organization certified May 23, 1905. 
1903, c. 437. 

J. L. Rice Company, Boston. Organization certified November 13, 1905. 
1903, c. 437. 

J. L. Temple Co., North Adams. Organization certified May 24, 1905. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 253 

J. Lemer Company Incorporated, Boston. Organization certified No- 
vember 8, 1909. 1903, c. 437. 

J. M. Dix Company, Boston. Organization certified January 24, 1905. 
1903, c. 437. 

J. M. Gibbons' Sons' Company, Granville. Organization certified Feb- 
ruary 21, 1901. Pub. Stat., c. 106. 

J. M. Howard and Son Company, Easton. Organization certified De- 
cember 14, 1904. 1903, c. 437. 

J. M. McCraeken Co., Boston. Organization certified January 9, 1908. 
1903, c 437. 

J. Maro Harriman Drug Company, Lynn. Organization certified April 

14, 1904. 1903, c. 437. 

J. N. Muldoon Company, Boston. Organization certified February 16, 
1905. 1903, c 437. 

J. Nardi Company, Boston. Oi^anization certified January 5, 1900. 
Pub. Stat, c. 106. 

J. Newman & Sons Corporation, Boston. Oi^nization certified March 

15, 1904. 1903, c. 437. 

J. 0. Wetherbee Company, Boston. Organization certified June 28, 

1902. Rev. Laws, c. 110. 

J. Onimette Jimior Company, Southbridge. Organization certified 
March 16, 1904. 1903, c. 437. 

J. P. Cunningham Company Incorporated, Lawrence. Organization 
certified December 23, 1909. 1903, c. 437. 

J. R. Baxter & Company, (Inc.), Boston. Organization certified May 4, 
1908. 1903, c. 437. 

J. R. Downing Company, Boston. Organization certified November 20, 
1905. 1903, c. 437. 

J. R. Smith Company, Holyoke. Organization certified December 14, 
1908. 1903, c. 437. 

J. R. Torrey Razor Company, Worcester. Organization certified March 
13, 1880. 1870, c. 224. 

J. R. Whipple Company, Boston. Organization certified April 12, 1906. 

1903, c.'437. 

J. Rush Green Company, Boston. Organization certified June 3, 1908. 
1903, c. 437. 

J. S. Holt and Company, Inc., Boston. Organization certified April 
28, 1904. 1903, c. 437. 

J. S. Kennedy Company, Walthaln. Organization certified August 29, 
1905. 1903, c. 437. 



254 TAX COMMISSIONER'S REPORT. [Jan. 

J. S. McLeam Corporation, Boston. Organization certified March 31, 
1908. 1903, c. 437. 

J. S. Nelson & Son Shoe Company, Grafton. Organization certified 
May 10, 1888. Pub. Stat., c. 106. 

J. S. Round and Co., Incorporated, Boston. Organization certified May 
20,1905. 1903, c. 437. 

J. S. Seder Company, Sutton. Organization certified Augnist 5, 1904. 
1903, c. 437. 

J. S. Turner Manufacturing Co., Lowell. Organization certified April 
14, 1903. Rev. Laws, c. 110. 

J. Shlain Company, Taunton. Organization certified March 3, 1909. 
1903, c. 437. 

J. Stevens Arms and Tool Company, The, Chicopee. Organization cer- 
tified January 29, 1886. Pub. Stat., c. 106. 

J. Stroup & Son Co., Boston. Organization certified September 25, 

1906. 1903, c. 437. 

J. T. Glines Company, Boston. Organization certified February 4, 1895. 
Pub. Stat., c. 106. 

J. T. J. Head Company, Boston. Organization certified November 10, 

1908. 1903, c. 437. 

J. T. Saunders Company, Worcester. Organization certified March 5, 

1909. 1903, c. 437. 

J. T. Tighe Company, Boston. Organization certified April 30, 1908. 
1903, c. 437. 

J. y. Abbott Manufacturing Company, Dedham. Organization certified 
December 31, 1885. f ub. Stat,, c. 106. 

J. V. Fletcher Company, Boston. Organization certified December 30, 
1908. 1903, c. 437. 

J. V. Spare Dry Goods Co., The, New Bedford. Organization certified 
November 6, 1899. Pub. Stat., c. 106. 

J. W. Bailey & Sons Company, Boston. Organization certified De- 
cember 6, 1888. Pub. Stat., c. 106. 

J. W. Barber Advertising Agency, Boston. Organization certified 
October 2, 1906. 1903, c. 437. 

J. W. Bowman Company, The, Boston. Organization certified July 25, 

1907. 1903, c. 437. 

J. W. Calnan Company, Boston. Organization certified January 24, 
1902. Rev. Laws, c. 110. 

J. W. Colgan Company, The, Bosto^. Organization certified January 
31, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 265 

J. W. Colton Company^ The, Westfield. Organization certified August 
U, 1903. 1903, c 437. 

J. W. Cook & Son Company, Boston. Organization certified February 
11, 1904. 1903, c 437. 

J. W. Gorman's Amusement Attractions, Inc., Boston. Organization 
certified July 16, 1909. 1903, c. 437. 

J. W. Greenhalgh Co., Boston. Organization certified March 17, 1908. 
1903, c. 437. 

J. W. Hannerty Co., Boston. Organization certified October 9, 1908. 

1903. c. 437. 

J. W. Hoffman Company, Boston. Organization certified November 
18, 1895. Pub. Stat.,' c. 106 ; 1903, c. 437, i 41. 

J. W. Hunnewell & Co., Incorporated, Boston. Organization certified 
March 15, 1899. Pub. Stat., c. 106. 

J. W. Jordan Company, Worcester. Organization certified February 
26, 1902. Rev. Laws, c. 110. 

J. W. Luther Company, Attleborough. Organization certified May 20, 

1904. 1903, c. 437. 

J. W. McLaughlin Company, Boston. Oi^anization certified February 
13, 1901. Pub. Stat., c. 106. 

J. W. Moore Company, The, Boston. Organization certified June 5, 
1909. 1903, c. 437. 

J. W. Moore Machine Company, The, Boston. Organization certified 
November 6, 1908. 1903, c. 437. 

J. W. Sargent and Son Company, Worcester. Organization certified 
November 3, 1897. Pub. Stat., c. 106. 

J. W. Shaw Companv, Brockton. Organization certified December 31, 
1903. 1903, c. 437. 

J. W. Spence Company, The, Brockton. Organization certified Sep- 
tember 19, 1898. Pub. Stat., c. 106; 1903, c. 437, J 41. 

J. W. Strieder Company, Boston. Organization certified Augnist 5, 

1905. 1903, c. 437. 

J. W. Tuttle & Sons Co., Boston. Organization certified February 16, 

1906. 1903, c. 437. 

Jackson Automobile Company of Boston, Boston. Organization certi- 
fied January 13, 1909. 1903, c 437. 

Jackson Patent Shell Roll Corporation, The, Fitchburg. Organization 
certified July 25, 1889. Pub. Stat., c. 106. 

Jackson Wire Mfg. Co., Worcester. Organization certified August 2, 
1909. 1903, c. 437. 



256 TAX COMMISSIONER'S REPORT. [Jan. 

Jacob L. Green Drug Company, Boston. Organization certified March 
25, 1901. Pub. Stat., c. 106. 

Jacob Wirth Company, Boston. Organization certified April 26, 1906. 
1903, c. 437. 

Jacobs Bros., Incorporated, Worcester. Organization certified Septem- 
ber 23, 1901. Pub. Stat., c. 106. 

Jacobs Company, Attleborougfa. Organization certified May 13, 1909. 
1903, c. 437. 

Jacobs Wave Motor Company, Maiden. Organization certified Decem- 
ber 30, 1904. 1903, c. 437. 

Jacobson and Jacobs, Inc., Lynn. Organization certified May 18, 1905. 
1903, c. 437. 

Jacobson-Brandow Company, Pittsfield. Organization certified March 
25, 1908. 1903, c. 437. 

James A. Houston Company, Boston. Organization certified March 5, 
1906. 1903, c. 437. 

James B. Wood & Son Company, Concord. Organization certified June 
20, 1901. Pub. Stat., c. 106. 

James Barrett Manufacturing Company, Boston. Organization certified 
August 19, 1901. Pub. Stat., c. 106. 

James Bryden Company Inc., Boston. Organization certified May 26, 

1908. 1903, c. 437. 

James Collins Company, Boston. Organization certified February 23, 

1909. 1903, c. 437. 

James* Craig Company, Quincy. Organization certified June 1, 1908. 
1903, c. 437. 

James D. Harrington Company, Boston. Organization certified October 
9,1909. 1903, c. 437. 

James Donovan Company, Boston. Organization certified September 

9, 1907. 1903, c. 437. 

* 

James Donovan- Slipper Company, Boston. Organization certified Au- 
gust 28, 1908. 1903, c. 437. 

James Edgar Company, Brockton. Organization certified January 31, 
1899. Pub. Stat., c. 106. 

James F. Connor Company, Boston. Organization certified April 6, 
1906. 1903, c. 437. 

James F. Shaw and Company, Incorporated, Boston. Organization 
certified March 9, 1907. 1903, c. 437. 

James Flynn Architectural Iron Works Company, Boston. Organi- 
zation certified June 4, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 257 

James Flynn Iron Works Company, Boston. Organization certified 
April 16, 1907. 1903, c. 437. 

James H. Brown Company, Boston. Organization certified September 

22, 1905. 1903, c. 437. 

James H. Earle Company, Boston. Organization certified November 

23, 1909. 1903, c. 437. 

James H. Maguire Company, Somerville. Organization certified Octo- 
ber 13, 1906. 1903, c. 437. 

James H. Tarr Company, Limited, Gloucester. Organization certified 
February 23, 1905. 1903, c. 437. 

James H. Whittle Company, Worcester. Organization certified July 
26, 1907. 1903, c 437. 

James H. Wyeth Company, Cambridge. Orgaiiization certified July 6, 
1909. 1903, c. 437. 

James Hunter Machine Company, The, North Adams. Organization 
certified March 3, 1891. Pub. Stat., c. 106. 

James J. Coughlan Construction Company, Boston. Organization cer- 
tified May 9, 1905. 1903, C..437. 

James M. White Bottle Company, Boston. Organization certified May 
13,1904. 1903, c. 437. 

James McEIinnon Company, The, Springfield. Organization certified 
December 7, 1904. 1903, c. 437. 

James N. Stuart Co., Chelsea. Organization certified May 5, 1909. 

1903, c 437. 

James Orr Company, Attleborough. Oi^^ization certified April 22, 
1907. 1903, c. 437. 

James P. Galligan Company, Taunton. Organization certified June 4, 

1907. 1903, c. 437. 

James Ramage Paper Company, Monroe. Organization certified Octo- 
ber 2, 1889. Pub. Stat., c. 106. 

James Russell Boiler Works Company, Boston. Organization certified 
July 15, 1890. Pub. Stat., c. 106. 

James Tucker Company, Boston. Organization certified May 19, 

1908. 1903, c. 437. 

James W. Brine Company, Boston. Organization certified January 23, 

1904. 1903, c. 437. 

JamesviUe Construction Company, Worcester. Organization certified 
November 14, 1907. 1903, c. 437. 

Japanese Tissue Mills, South Hadley. Organization certified Augnist 15, 
1899. Pub. Stat., c. 106. 



258 TAX COMMISSIONER'S REPORT. [Jaa. 

Jarvis Engineering Company, Boston. Organization certified August 
24, 1906. 1903, e. 437. 

Jaynes Drug Company, Boston. Organization certified April 17, 1907. 
1903, c. 437. 

Jean Laundry Company, Lowell. Organization certified March 23, 1906. 
1903, c. 437. 

Jefferson Manufacturing Company, The, Holden. Organization cer- 
tified August 22, 1906. 1903, c. 437. 

Jellison Drug Company, Boston. Organization certified May 3, 1906. 
1903, c. 437. 

Jenkins Manufacturing Corporation, Boston. Organization certified 
July 31, 1875. 1870, c. 224. 

Jenkins-Phipps Company, Wakefield. Organization certified August 
12, 1903. 1903, c. 437. 

Jenks-WiUiams Paving Co., Worcester. Organization certified May 13, 
1907. 1903, c. 437. 

Jenness Brothers and Company, Incorporated, Boston. Organization 
certified October 23, 1907. 1903, c. 437. 

Jenney Manufacturing Company, The, Boston. Organization certified 
August 2, 1884, Pub. Stat., c. 106. 

Jenney Safety Switch Company, Westfield. Organization certified De- 
cember 19, 1906. 1903, c. 437. 

Jere Cotter & Sons Co., Newton. Organization certified January 23, 
1907. 1903, c. 437. 

Jeremiah Clark Machinery Company, Lowell. Organization certified 
October 17, 1904. 1903, c. 437. 

Jersey Cloth Company, The, Methuen. Organization certified Novem- 
ber 9, 1904. 1903, c. 437. 

Jersey Fabric Company, Methuen. Organization certified February 6, 
1909. 1903, c. 437. 

Jersey Ice-Cream Company, The, Lawrence. Organization certified 
April 4, 1907. 1903, c. 437. 

Jewelers Building Association, North Attleborough. Organization cer- 
tified July 28, 1,906. 1903, c. 437. 

Jewellers' and Silversmiths' Co-operative Refining Company, North 
Attleborough. Organization certified May 27, 1907. 1903, c. 437. 

Jewett Co., The, Gloucester. Organization certified January 11, 1906. 
1903, c. 437. 

Jewish Publishing Company of New England, Boston. Oi^nization 
certified August 6, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 259 

Jobbing Confectioners' Association, Boston. Organization certified May 
13, 1907. 1903, c. 437. 

Joel-Stem Company, Boston. Organization certified December 21, 1905. 

1903, e. 437. 

John A. Bradford Coal Company, Boston. Organization certified No- 
vember 28, 1906. 1903, c. 437. 

John A. De Yito Company, Boston. Organization certified October 6, 

1904. 1903, c. 437. 

John A. Lowell Bank Note Company, Boston. Organization certified 
April 26, 1905. 1903, c. 437. 

John A. Morgan Company, Medf ord. Organization certified November 
19, 1906. 1903, c 437. 

John A. Robinson Co., Boston. Organization certified October 26, 1906. 
1903, c, 437. 

John A. Walker Company, Boston. Organization certified June 20, 
1907. 1903, c. 437. 

John Andrew and Son, Incorporated, Boston. Organization certified 
December 23, 1904. 1903, c. 437. 

Jno. B. Perkins Company, Boston. Organization certified December 
30, 1909. 1903, c. 437. 

John Boyd Company, Lynn. Organization certified July 25, 1904. 
1903, c. 437. 

John Boyle Machine Company, Peabody. Organization certified April 
4, 1899. Pub. Stat., c. 106. 

John Briggs and Company Incori>orated, Boston. Organization certi- 
fied August 1, 1907. 1903, c. 437. 

John Burnett and Company, Incorporated, Boston. Organization cer- 
tified February 25, 1904. 1903, c. 437. 

John C. De Laney Moulding Company, Boston. Organization certified 
December 31, 1889. Pub. Stat., c. 106. 

John C. Dow Company, Boston. Organization certified December 7, 
1899. Pub. Stat, c 106. 

John C. Frohm Company, Boston. Organization certified December 17, 
1909. 1903, c. 437. 

John C. Maclnnes Company, Worcester. Organization certified July 
28, 1892. Pub. Stat., c. 106. 

John Carter and Company, Incorporated, Boston. Organization cer- 
tified May 25, 1903. Rev. Laws, c. 110. 

John Cashman and Sons Co., Quincy. Organization certified June 4, 
1909. 1903, e. 437. 



260 TAX COMMISSIONER'S REPORT. [Jan. 

John Cavanagh and Son Building Moving Co., The, Boston. Organi- 
zation certified December 26, 1893. Pub. Stat., c. 106. 

John Chmiell & Company, Incorporated, Boston. Organization cer- 
tified March 7, 1907. 1903, c. 437. 

John Dolan Coal Company, Newton & Wellesley. Organization cer- 
tified April 12, 1907. 1903, c. 437. 

John E. Cousens Coal Company, The, Brookline. Organization cer- 
tified August 21, 1903. 1903, c. 437. 

John E. Lynch Hardware Company, Boston. Organization certified 
January 22, 1906. 1903, c. 437. 

John E. Sullivan Shoe Company, Salem. Organization certified July 
6, 1909. 1903, c. 437. 

John Evans Company, Boston. Organization certified August 16, 1906. 
1903, c. 437. 

John F. Brooks Company, Needham. Organization certified July 19, 
1898. Pub. Stat., c. 106. 

John F. Gill Company, Boston. Organization certified March 1, 1907. 
1903, c. 437. 

John F. GriflBn Co., Boston. Organization certified May 1, 1909. 1903, 
c. 437. 

John F. Johnston Company, Fall River. Organization certified Feb- 
ruary 3, 1904. 1903, c. 437. 

John F. Ryan Co., Boston. Organization certified January 10, 1907. 

1903, c. 437. 

John Farquhar's Sons, Incorporated, Boston. Organization certified 
January 8, 1894. Pub. Stat., c. 106. 

John Foster Company, Hanson. Organization certified November 15, 

1904. 1903, c. 437. 

John Gilbert Jr. Company, Boston. Organization certified November 
30, 1903. 1903, c. 437. 

John H. McCarthy Company, Boston. Oi^ganization certified February 
5, 1906. 1903, c. 437. 

John H. Parker Company, Maiden. Organization certified May 11, 

1908. 1903, c. 437. 

John Hardy Company, The, Fitchburg. Organization certified May 18, 
1907. 1903, c. 437. 

John Harriott, Incorporated, Boston. Organization certified March 11, 

1909. 1903, c. 437. 

John Henry Company, The, Boston. Oi^anization certified April 22, 
1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 261 

John Hood Company, Boston. Organization certified December 31, 

1903. 1903, c. 437. 

John J. Clain Company, Lowell. Organization certified December 14, 

1904. 1903, c. 437. 

John J. Connelly Co., Salem. Organization certified October 7, 1902. 
Rev. Laws, c. 110. 

John J. Wabh Company, The, Fall River. Organization certified Sep- 
tember 9, 1907. 1903, c. 437. 

John L. Parker Company, Worcester. Organization certified Augost 

5, 1905. 1903, c. 437. 

John L. Whiting and Son Company, Boston. Organization certified 
July 28, 1893. Pub. Stat., c. 106. 

John N. Ladensack Company, Boston. Organization certified Septem- 
ber 3, 1907. 1903, c. 437. 

John P. Coogan Company, Springfield. Organization certified March 

6, 1909. 1903, c. 437. 

John P. Keefe Leather Company of Salem, Mass., Salem. Organiza- 
tion certified March 1^ 1902. Rev. Laws, c. 110. 

John Pilling Shoe Company, Lowell. Organization certified February 
8, 1893. Pub. Stat, c. 106. 

John Quigley's Theatrical Agency (Inc.), Boston. Organization cer- 
tified November 19, 1908. 1903, c. 437. 

John R. Donovan Company, Lynn. Organization certified October 12, 
1908. 1903, c. 437. 

John R. Lyman Company, Springfield. Organization certified January 
29, 1906. 1903, c. 437; 1903, c. 437, $ 41. 

John R. Keal Company, Boston. Organization certified December 1, 
1908. 1903, c 437. 

John R. Poole Company, Boston. Organization certified October 24, 
1907. 1903, c 437. 

John Reardon A Sons Company, Cambridge. Organization certified 
July 26, 1904. 1903, c. 437. 

John Reardon and Sons Corporation, Boston. Organization certified 
June 24, 1898. Pub. Stat, c. 106. 

John Richardson Company, Boston. Organization certified June 22, 
1903. Rev. Laws, c. 110. 

John Robbins Manufacturing Co., The, Boston. Organization certified 
June 2, 1892. Pub. Stat., c. 106. 

John Roberts ft Son Company, Waltham. Organization certified De- 
cember 30, 1893. Pub. Stat., c. 106. 



262 TAX COMMISSIONER'S REPORT. [Jan. 

John Russell Cutlery Company, Montague. Organization certified 
June 13, 1873. 

John S. Boyd Company, Williamstown. Organization certified October 
8, 1909. 1903, c 437. ' 

John S. Emery & Company, Inc., Boston. Organization certified Au- 
gust 19, 1901. Pub. Stat., c. 106. 

John S. Fogg Company, Weymouth. Organization certified July 25, 

1905. 1903, c. 437. 

John S. Martin Company, Marblehead. Organization certified April 
16, 1907. 1903, c. 437. 

John S. Wolfe Company, The, Pittsfield. Organization certified Feb- 
ruary 24, 1892. Pub. Stat., c. 106. 

John Slater Company, Lawrence. Organization certified December 31, 
1900. Pub. Stat., c. 106. 

John T. Lodge & Co., Inc., Boston. Organization certified August 14, 

1906. 1903, c. 437. 

John T. Robinson Company, Hyde Park. Organization certified Octo- 
ber 26, 1904. 1903, c. 437. 

John T. Scully Foundation and Transportation Company, Cambridge. 
Organization certified July 14, 1905. 1903, c. 437. 

John W. Barlow Company, Lawrence. Organization certified March 24, 
1903. Rev. Laws, c.llO. 

John W. Boyce Company, Boston. Organization certified March 30, 
1909. 1903, c. 437. 

John W. Cawley Company, Boston. Organization certified January 
25, 1906. 1903, c. 437. 

John W. Luce and Company, Incorporated, Boston. Organization cer- 
tified July 2, 1906. 1903, c. 437. 

John W. Sanborn Company, Boston. Organization certified December 
28, 1901. Pub. Stat., c. 106. 

John W. Watters Company, Boston. Organization certified January 
21, 1909. 1903, c. 437. 

John Walker Machine Company, The, Boston. Organization certified 
August 11, 1908. 1903, c. 437. 

"John's" Inc., Boston. Organization certified April 23, 1906. 1903, 
c. 437. 

Johnson and Kettell Company, Worcester. Organization certified No- 
vember 23, 1899. Pub. Stat., c. 106. 

Johnson- Appleby Company, Boston. Organization certified January 6« 
1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 263 

Johnson Baildings, Boston. Chartered 1900, c. 122. 

Johnson-Bntler Company, Holyoke. Organization certified June 19, 

1906. 1903, c. 437. 

Johnson Colbom Company. Soathbridge. Organization certified Feb- 
ruary 7, 1893. Pub. Stat, c. 106; 1891, c. 360. 

Johnson Company, The, Chelsea. Organization certified January 9, 
1891. Pub. Stat, c 106; Rev. Laws, c. 109, J 9; 1903, c. 437, J 41. 

Johnson Educator Food Company, Boston. Organization certified June 
16, 1902. Bev. Laws, c. 110. 

Johnson-Fredriekson Company, Brookline. Organization certified July 
20, 1908. 1903, 0. 437. 

Johnson Lumber Co., Quincy. Organization certified June 28, 1907. 
1903, c, 437. 

Johnson Mining Company, Brockton. Organization certified August 
3,1908. 1903, c. 437. 

Johnson Voting Machine Company, Boston. Organization certified 
February 28, 1905. 1903, c 437. 

Johnson-Waahbum Company, Boston. Organization certified August 
20,1908. 1903,0.437. 

Johnson's Creamery Company, Boston. Organization certified January 
18, 1909. 1903, c 437. 

Johnson's Laboratory, Inc., Worcester. Organization certified May 26, 
1908. 1903, c. 437. 

Johnston A Lindsay Inc., Boston. Organization certified February 2, 

1907. 1903, c. 437. 

Johnston Lumber Co., Marlborough. Organization certified December 
31, 1895. Pub. Stat, c. 106. 

Johnston Market Company, Boston. Organization certified October 
16, 1909. 1903, c. 437. 

Jones-Bertsch Company, Boston. Organization certified December 6, 
1906. 1903,0.437. 

Jones. Gott Company, Boston. Organization certified January 29, 1906. 
1903, c. 437. 

Jones Xiaw Corporation, Boston. Organization certified September 14, 

1908. 1903, c. 437. 

Jones, McDuffee ft Stratton Co., Boston. Organization certified Jan- 
uary 25, 1896. Pub. Stat, c. 106. 

Jones, Peterson and Newhall Company, Boston. Organization certified 
January 15, 1903. Bev. Laws, c. 110. 



264 TAX COMMISSIONER'S REPORT. [Jan. 

Jordan and Bradley (Inc.) 9 Boston. Organization certified October 26, 
1904. 1903, c. 437. 

Jordan Drag Company, The, Wakefield. Organization certified June 11, 

1907. 1903, c. 437. 

Jordan-Goodridge Company, The, Boston. Organization certified April 

1, 1909. 1903, c. 437. 

Jordan Marsh Company, Boston. Organization certified May 16, 1901. 
Pub. Stat., c. 106. 

Jordan Studios, Inc., The, Boston. Organization certified August 6, 

1908. 1903, c. 437. 

Joseph Andrews Lumber Company, Easthampton. Organization cer* 
tified February 6, 1904. 1903, c. 437. 

Joseph Bentley Hair Company, Methuen. Organization certified March 
21, 1906. 1903, c. 437. 

Joseph Bloom Company, Boston. Organization certified August 5, 

1908. 1903, c. 437. 

Joseph Breck & Sons' Corporation, Boston. Organization certified 
January 14, 1893. Pub. Stat., c. 106. 

Joseph Burnett Company, Boston. Organization certified February 23, 
1895. Pub. Stat., c. 106. 

Joseph Caunt Company, Lynn. Organization certified July 25, 1907. 
1903, c. 437. 

Joseph E. Greene Co., Inc., Boston. Organization certified November 

2, 1909. 1903, c. 437. 

Joseph H. Toung Company, The, Boston. Organization certified March 
19, 1907. 1903, c. 437. 

Joseph M. Bradley Company, Boston. Organization certified August 
29, 1904. 1903, c. 437. 

Jos. M. Wade Publishing Co., The, Boston. Organization certified July 
16, 1904. 1903, c. 437. 

Joseph P. Boyce Cigar Co., The, Boston. Organization certified May 
18, 1900. Pub. Stat., c. 106. 

Joseph Pietzuch Company, Boston. Organization certified April 6, 

1909. 1903, c. 437. 

Joseph S. Donovan Company, Boston. Organization certified Septem- 
ber 15, 1908. 1903, c. 437. 

Joseph S. Waterman & Sons, Incorporated, Boston. Organization cer- 
tified March 27, 1905. 1903, c. 437. 

Joseph Squire Company, Boston. Organization certified July 18, 1906. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 265 

Joseph Stevens' Heirs: — Incorporated, Warwick. Organization cer- 
tified April 6, 1898. Pub. Stat., c. 106. 

Joseph T. Wood Company, West Brookfield. Organization certified 
December 18, 1891. Pub. Stat., c. 106. 

Joseph W. Woods and Son Corporation, Boston. Organization cer- 
tified January 31, 1901. Pub. Stat., c. 106. 

Josiah Grossman Company, Lynn. Organization certified September 2, 
1909. 1903, c. 437. 

Josiah Webb & Company, Limited, Milton. Organization certified De- 
cember 12, 1900. Pub. Stat., c. 106. 

Joss Brotliers Company, Quincy. Organization certified May 15, 1895. 
Pub. Stat., c. 106. 

Journal Newspaper Company, Boston. Chartered 1857, c. 201. 

Journal Publishing Company, Gardner. Organization certified January 
7, 1909. 1903, c. 437. 

Journeymen's Aid, Incorporated, Boston. Organization certified Sep- 
tember 30, 1907. 1903, c. 437. 

Joyce Company, The, Lowell. Organization certified March 23, 1908. 
1903, c. 437. 

Jndah-Goldberg Company, Boston. Organization certified November 6, 
1905. 1903, c 437. 

Judd Paper Company, Holyoke. Organization certified December 18, 
1890. Pub. Stat., c. 106. 

Judge and Goetz Company, Holyoke. Organization certified September 
18,1909. 1903, c. 437. 

Judson Manufacturing Co., Boston. Organization certified May 4, 1906. 
1903, c. 437. 

Jules & Frederic Company, Boston. Organization certified September 
23, 1907. 1903, c. 437. 

Junction Water Company, Pittsfield. Chartered 1887, c. 73. 

Jurist Company, The, Boston. Organization certified June 24, 1904. 
1903, c. 437. 

BL A. Kelly Co., The, Boston. Organization certified March 5, 1909. 
1903, c. 437. 

K. A. Skinner Company, Boston. Organization certified November 7, 
1908. 1903, c. 437. 

K. and K. Cement Co., The, Haverhill. Organization certified October 
17, 1907. 1903, c. 437. 



266 TAX COMMISSIONER'S REPORT. [Jan. 

K. & T. Manafactoring Company, iDcorporated, Boston. Organization 
certified July 25, 1907. 1903, c. 437. 

K. G. Laham & Company Inc., Boston. Organization certified Septem- 
ber 14, 1907. 1903, c. 437. 

K. J. Quinn A Co. (Incorporated), Boston. Organization certified 
July 31, 1905. 1903, c. 437. 

Kahler-Heil Shoe Company, Boston. Organization certified September 
9, 1909. 1903, c. 437. 

E^aleva Co-operative Association, Maynard. Organization certified May 
2, 1907. 1903, c. 437. 

Kaleva Store Company, Fitchburg. Organization certified October 15, 
1908. 1903, c 437. 

Kaplan Grace Company, Inc., Worcester. Organization certified Octo- 
ber 18, 1907. 1903, c. 437. 

ft 

Elamak Chemical Company, Boston. Organization certified May 25, 

1905. 1903, c. 437. 

Starrer A Company (incorporated), Boston. Organization certified 
January 22, 1906. 1903, c. 437. 

Katler Pants Manufacturing Company, Springfield. Organization cer- 
tified August 4, 1909. 1903, c. 437. 

Kavanagh Brothers Company, Quincy. Organization certified January 
20, 1905. 1903, c. 437. 

Keene-Peaslee Company, Amesbury. Organization certified November 
30, 1909. 1903, c. 437. 

Keeney Laundry Company, Boston. Organization certified October 2, 
1908. 1903, c. 437. 

Keever-Ryan Cofnpany, Boston. Organization certified December 28, 

1906. 1903, c. 437. 

Kehew-Bradley Company, The, Boston. Organization certified March 
24, 1894. Pub. Stat., c. 106. 

Keighley Metal Ceiling & Roofing Co., Boston. Organization certified 
May 12, 1906. 1903, c. 437. 

Keilty Company, The, Boston. Organization certified July 3, 1905. 
1903, c. 437. 

Keith Car and Manufacturing Company, Bourne. Organization cer- 
tified January 9, 1907. 1903, c. 437. 

Keith Paper Company, Montague. Organization certified September 
19, 1871. 

Keith's Bijou Theatre Company, Boston. Organization certified No- 
vember 20, 1908. 1903, c. 437. 



1910.1 PUBLIC DOCUMENT — No. 16. 267 

Keith's Boston Theatre Company^ Boston. Organization certified No- 
vember 20, 1908. 1903, c. 437. 

Kelley and Hawes Company^ Winchester. Orgazuzation certified Jan- 
uary 17, 1900. Pub. Stat, c. 106. 

Kelley Auto Company, Brockton. Organization certified May 18, 1909. 
1903, c. 437. 

Kelley Fish Market Company, Brockton. Organization certified March 
26,1908. 1903, c 437. 

Kelly-Evans Company, Brockton. Organization certified September 8, 

1902. Bev. Laws, c. 110. 

Kdly Peanut Company, The, Boston. Organization certified May 7, 
1908. 1903, c. 437. 

Kelly Produce Company, Boston. Organization certified November 1, 
1906. 1903, c. 437. 

Kemp and Cook, Incorporated, Springfield. Organization certified 
January 3, 1906. 1903, c. 437. 

Kempton Company, The, Haverhill. Organization certified May 1, 
1895. Pub. Stat., c. 106; 1891, c. 360. 

Kendall Barrows Company, Boston. Organization certified December 
28, 1900. Pub. Stat., c, 106. 

Kendall Nail and Supply Company, The, Boston. Organization cer- 
tified January 11, 1905. 1903, c. 437. 

Kendall Tailors (Incorporated), The, Framingham. Organization cer- 
tified November 9, 1904. 1903, c. 437. 

Kenerson Stamping and Tool Mfg. Company, Saugus. Organization 
certified February 27, 1909. 1903, c. 437. 

Keniston Engineering Company, The, Boston. Organization certified 
January 11, 1905. 1903, c. 437. 

Kennedy Ideal Carbureter Company, Boston. Organization certified 
January 5, 1909. 1903, c. 437. 

Kennedy's (Inc.), Brockton. Organization certified December 28, 1905. 

1903, c. 437. 

Kenney Brothers Company, Boston. Organization certified April 6, 
1908. 1903,0.437. 

Kenney-Kennedy Company, Worcester. Organization certified Febru- 
ary 20, 1909. 1903, c. 437. 

Kenny Clark Company, Boston. Organization certified June 22, 1908. 
1903, c 437. 

Kent Manufacturing Company, Brookline. Organization certified April 
15,1907. 1903, c. 437. 



268 TAX COMMISSIONER'S REPORT. [Jan. 

Kent Street Laundry Company, Brookline. Organization certified No- 
vember 22, 1907. 1903, c. 437. 

Kenubestos Valve Company, Clinton. Organization certified May 25, 
1909. 1903, c. 437. 

Kepp Manufacturing Company, Boston. Organization certified April 

26, 1909. 1903, c. 437. 

Kermel Apparatus Company, Boston. Organization certified October 

27, 1909. 1903, c. 437. 

Kerr-Stockbridge Company, Boston. Organization certified June 11, 
1909. 1903, c 437. 

Kershaw- Williams Company, Boston. Organization certified December 
23, 1908. 1903, c 437. 

Kettelle School of Arts and Industries, Inc., The, Boston. Organization 
certified January 25, 1907. 1903, c. 437. 

Kettle Brook Stone Company, Worcester. Organization certified May 
8, 1908. 1903, c. 437. 

Keystone Stoker Company, Boston. Organization certified July 9, 
1909. 1903, c. 437. 

Kibbe Brothers Company, Springfield. Organization certified July 18, 
1892. Pub. Stat., c, 106. 

Kieman Manufacturing Company, The, Boston. Organization certified 
May 25, 1905. 1903, c. 437. 

Elilbum, Lincoln and Company, Fall River. Organization certified 
January 28, 1869. 

Kilbum Mill, New Bedford. Organization certified August 31, 1904. 
1903, c. 437. 

Kilby Investment Company, Boston. Organization certified July 16, 
1907. 1903, c. 437. 

Kiley Hardware Company, Boston. Organization certified June 12, 
1909. 1903, c. 437. 

E[imball and Cary Company, Northampton. Organization certified 
June 26, 1896. Pub. Stat., c. 106. 

E[imball and Company (Incorporated), Boston. Organization certified 
March 27, 1905. 1903, c. 437. 

Elinetic Institute, The, Boston. Organization certified July 5, 1907. 
1903, c. 437. 

King Cole Company, Boston. Organization certified February 2, 1909. 
1903, c. 437; 1903, c. 437, 4 41. 

King Mining Co., Boston. Organization certified January 24, 1905. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 269 

King of All Stropper Co., Boston. Organization certified November 9, 
1909. 1903, c. 437. 

King Philip Mills, Fall River. Oi^anization certified September 
15, 1871. 

King Philip Tavern Company, Boston and Lakeville. Organization 
certified February 3, 1909. 1903, c. 437. 

Kingman Shoe Company, Brockton. Organization certified August 28, 
1905. 1903, c 437. 

King's Clothing Companv, Lowell. Organization certified January 17, 

1907. 1903, c. 437. ' 

Kinkead Mfg. Co., Lawrence. Organization certified April 5, 1907. 
1903, c. 437. 

Kinnell Manufacturing Company, The, Pittsfield. Organization certi- 
fied November 14, 1908. 1903, c. 437. 

Kinney Heating and Supply Company, Brockton. Organization cer- 
tified April 17, 1906. 1903, c. 437. 

Kinney Manufacturing Company, Boston. Organization certified July 
10, 1907. 1903, c. 437. 

Kinsley Iron and Machine Company, Canton. Chartered 1854, c. 385. 

Kissel Kar Kompany, Boston. Organization certified September 11, 

1908. 1903, c. 437. 

Kitson Machine Shop, Lowell. Organization certified June 7, 1905. 
1903, c. 437. 

Klebart & Steinberg (Inc.), Webster. Organization certified June 4, 

1909. 1903, c. 437. 

KLsno Manufacturing Company, Weymouth. Organization certified 
October 9, 1906. 1903, c. 437. 

KHne-Riehards Company, Leominster. Organization certified January 
18, 1909. 1903, c. 437. 

Kneil Coal Company, Westfield. Organization certified November 8, 
1905. 1903, c. 437. 

Knight and Co., Inc., Boston. Organization certified October 1, 1908. 
1903, c 437. 

Knight Grain Company, Newburyport. Organization certified January 
1, 1909. 1903, c. 437. 

Knipe Bros. Incorporated, Haverhill. Organization certified October 
3, 1903. 1903, c. 437. 

Knitted Padding Company, Canton. Organization certified August 
3, 1880. 1870, <J. 224; 1886, c. 84; 1903, c. 437, i 41. 



270 TAX COMMISSIONER'S REPORT. [Jan. 

Knotty Sampson Lumber Company, The, Boston. Organization certified 
September 19, 1906. 1903, c. 437. 

Rnowles Freeman Fish Company, Boston. Organization certified No- 
vember 10, 1888. Pub. Stat., c. 106. 

Knowlton Packing Company (Incorp.), Newton. Organization certified 
March 4, 1908. 1903, c. 437. 

Knox & Morse Company, Boston. Organization certified April 17, 
1905. 1903, c. 437. 

Knox Automobile Company, Springfield. Organization certified July 
16, 1901. Pub. Stat., c. 106. 

Knox Hill Water Company, Palmer. Organized September 1, 1886. 
Pub. Stat, c. 110. 

Koral Manufacturing Company, The, Boston. Organization certified 
August 11, 1904. 1903, c. 437. 

Kom-Silverman Leather Company, Salem. Organization certified Sep- 
tember 20, 1907. 1903, c. 437; 1903, c 437, $ 41. 

Kosmos Oil Company, Boston. Organization certified August 2, 1906. 
1903, c. 437. 

Kozy Slipper Company, Lynn. Organization certified January 2, 1906. 
1903, c. 437. 

Ejess Brothers Carriage Company, Lawrence. Organization certified 
April 26, 1901. Pub. Stat., c. 106. 

Krey Music Company, Boston. Organization certified June 18, 1907. 
1903, c. 437; 1903, c. 437, J 41. 

Kuro Medicine Company, Boston. Organization certified January 17, 
1891. Pub. Stat., c. 106. 

L. A. Hastings Company, Worcester. Organization certified February 
6, 1900. Pub. Stat, c. 106. 

L. A. Thompson Scenic Railway Company of Massachusetts, Revere. 
Organization certified October 18, 1909. 1903, c .437. 

L. A. Williamson Company, Boston. Organization certified June 4, 
1909. 1903, c. 437. 

L and L Bakery Co., The, Lawrence. Organization certified December 
23, 1909. 1903, c. 437. 

L. B. Coe Company, The,. Springfield. Organization certified March 2, 
1898. Pub. Stat, c. 106. 

L. B. Evans' Son Company, Wakefield. Organization certified June 
16,1905, 1903, c. 437. 

L. B. Gardner Company, Boston. Organization certified March 12, 1907. 
1903, c. 437. 



1910.1 PUBLIC DOCUMENT — No. 16. 271 

L. B. Ilamsdell Company, Gardner. Organization certified Februarj 

16, 1904. 1903, c. 437. 

L. B. Southwick Company, The, Peabody. Organization certified May 

17, 1906. 1903, c. 437. 

L. B. Warner Company, Chelsea. Organization certified June 28, 1905. 
1903, c. 437. 

L. C. Clark Company, The, Worcester. Organization certified August 
29, 1900. Pub. Stat., c. 106. 

L. C. Moore Company, Lawrence. Organization certified March 29, 
1899. Pub. Stat, c. 106. 

L. C. Smith & Bros. Typewriter Company of Massachusetts, Boston. 
Organization certified May 4, 1906. 1903, c. 437. 

L. C. Thayer Company, Boston. Organization certified September 25, 

1902. Rev. Laws, c. 110. 

L. D. Hamlin Co., The, Salem. Organization certified December 8, 1904. 

1903, c. 437. 

L. D. Jackson Company, Boston. Organization certified March 25, 

1902. Rev. Laws, c. 110. 

L. D. Bobbins Company, Lynn. Organization certified March 25; 1909. 

1903, c. 437. 

L D. Thayer Manufacturing Company, The, Worcester. Organization 
certified March 7, 1884. Pub. Stat., c. 106. 

L D. Wass Company, SaleuL Organization certified June 26, 1907. 
1903, c 437. 

L D. Willcutt and Sons Company, Boston. Organization certified 
January 1, 1906. 1903, c. 437. 

L Diamond Company, Boston. Organization certified April 16, 1906. 
1903, c. 437. 

L R Fosgate Co., Boston. Organization certified July 20, 1905. 
1903, c. 437. 

L. £. Elnott Apparatus Company, Boston. Organization certified June 
12, 1895. Pub. Stat., o. 106. 

K E. Smith Company, Gloucester. Organization certified April 10, 

1908. 1903, c. 437. 

L. Erikson Electric Company, Boston. Organization certified July 25, 

1907. 1903, c. 437. 

Ij. G. Toung Company, Plainville. Organization certified January 8, 

1909. 1903, c 437. 

Lk H. Daloz Company, Boston. Organization certified January 31, 

1908. 1903, c 437. 



272 TAX COMMISSIONER'S REPORT. [Jan. 

L. H. Goodnow Foimdry Company, Fitchburg. Organization certified 
May 5, 1896. Pub. Stat., c. 106. 

L. H. Spanlding Company, Lowell. Organization certified September 
24, 1901. Pub. Stat., c. 106; 1903, c. 437, J 41. 

L. Hardy Company, Worcester. Organization certified August 23, 1894. 
Pub. Stat., c. 106. 

L. J. Barwood Company, The, Boston. Organization certified August 
15,1903. 1903, c. 437. 

L. J. Foss Company, Boston. Organization certified September 17, 
1906. 1903, c. 437. 

L. J. Laporte Drug Co., Holyoke. Organization certified January 7, 
1909. 1903, c. 437. 

L. J. Mutty Company, Boston. Organization certified February 4, 
1909. 1903, c. 437. 

L. L. Brown Paper Company, Adams. Organization certified June U, 
1873. 

L. L. Dupuis Company, Palmer. Organization certified January 15, 
1909. 1903, c. 437. 

L. M. Bowes Company, The, Boston. Organization certified Februaiy 
26, 1906. 1903, c. 437. 

L. M. Dyer & Co., Incorporated, Boston. Organization certified No- 
vember 25, 3904. 1903, c. 437. 

L. M. Glover Co., Boston. Organization certified May 10, 1909. 1903, 
c. 437. 

L. M. Pierce Company, Springfield. Organization certified June 23, 
1908. 1903, c. 437. 

L. Mazur Company, Boston. Organization certified March 7, 1907. 

1903, c. 437. 

L. P. Churchill Company, Berkley. Organization certified July 25, 

1908. 1903, c. 437. 

L. P. French Company, The, Stoughton. Organization certified June 
11, 1909. 1903, c. 437. 

L. P. Soule A Son Companv, Boston. Organization certified March 21, 

1904. 1903, c. 437. 

L. Q. White Co-operative Company, Bridgewater. Organization certi- 
fied March 12, 1909. 1903, c. 437. 

L. Q. White Shoe Company, Brockton. Organization certified April 22, 

1909. 1903, c. 437. 

L. R. Sweatland Company, The, Westfield. Organization certified No- 
vember 12, 1903. 1903, c. 437.. 



1910.] PUBLIC DOCUMENT — No. 16. 273 

L Robert Tidd Company, Boston. Organization certified January 12, 
1909. 1903, e. 437. 

L. S. Johnson Company, Boston. Organization certified February 13, 
1907. 1903, c 437. 

L S. Starrett Company, The, Athol. Organization certified January 1, 
1900. Pub. Stat., c. 106. 

L S. Watson Manufacturing Company, Leicester. Organization cer- 
tified January 30, 1901. Pub. Stat., c. 106. 

L T. Barney Co., (inc.), SomerviUe. Organization certified September 
4, 1909. 1903, c. 437. 

L T. Jefts Company, Hudson. Organization certified November 19, 
1896. Pub. Stat., c. 106. 

L W. & H. F. Morse Company, Boston. Organization certified Jan- 
uary 2, 1899. Pub. Stat., c. 106. 

L W. BigeloVs Sons Furniture Company, Norwood. Organization 
certified January 27, 1905. 1903, c. 437. 

L Wolf son's Sons (Corporation), Boston. Organization certified No- 
vember 6, 1906. 1903, c. 437. 

L Z. Carpenter Company, Attleborough. Organization certified April 
20, 1906. 1903, c. 437. 

La Belle Company, The, Ludlow. Organization certified May 8, 1908. 
1903, c. 437. 

La Belle Fashion Company, Boston. Organization certified February 
20, 1905. 1903, c. 437. 

La Justice Publishing Company, Incorporated, Holyoke. Organization 
certified January 13, 1906. 1903, c. 437. 

La-Lo Manufacturing Company, Boston. Organization certified Feb- 
ruary 8, 1906. 1903, c. 437. 

La Pierre Drug Company, Cambridge. Organization certified May 27, 
1909. 1903, c. 437. 

Laboratory Kitchen; Incorporated, Boston. Organization certified 
October 2, 1903. 1903, c. 437. 

Laeonia Coal and Ice Company, Salem. Organization certified April 
30, 1909. 1903, c. 437. 

Ladew-Jones Co., Boston. Organization certified April 23, 1901. Pub. 
Stat., c. 106; 1903, c. 437, 5 41. 

Lafayette Express Company, Haverhill. Organization certified June 19, 
1908. 1903, c. 437. 

Lagass^ Brothers Company, Fall River. Organization certified May 
16, 1906. 1903, c. 437. 



274 TAX COMMISSIONER'S REPORT. [Jan. 

Lagoon Pond Company in Dukes County, Tisbury. Chartered 1857, 
c, 87. 

Lake Ariguanabo Company, Boston. Organization certified March 27, 
1906. 1903, c. 437. 

Lake Huron Oil Company, Limited, Gloucester. Organization certified 
August 12, 1909. 1903, c. 437. 

Lake Pleasant Hotel Corporation, Montague. Organization certified 
October 22, 1909. 1903, c. 437. 

Lake Waban Laundry Company, Wellesley. Organization certified Au- 
gust 29, 1906. i903, c. 437. 

Lake Williams Ice Company, The, Marlborough. Organization cer- 
tified May 11, 1888. Pub. Stat., c. 106. 

Lakeside Construction Company, Worcester. Organization certified 
January 5, 1905. 1903, c. 437. 

Lakeside Manufacturing Company, Leicester. Organization certified 
December 27, 1890. Pub. Stat., c. 106. 

Lakeview Drug Company, Lowell. Organization certified November 28, 

1904. 1903, c. 437. 

Lakeview Press, Framingham. Organization certified August 18, 1905. 
1903, c. 437. 

Lamb & Ritchie Company, Cambridge. Organization certified May 4, 

1905. 1903, c. 437. 

Lamb Knitting Machine Company, Chicopee. Organization certified 
June 25, 1900. Pub. Stat., c. 106. 

Lambeth Rope Corporation, New Bedford. Organization certified July 
27, 1898. Pub. Stat., c. 106. 

Lambros Amusement Company, Quincy. Organization certified October 
29, 1909. 1903, c. 437. 

Lambson Furniture Company, The, Westfield. Organization certified 
March 20, 1896. Pub. Stat., c. 106 ; Rev. Laws, c. 109, 5 9. 

Lamere & Robinson Company, Boston. Organization certified Sep- 
tember 19, 1904. 1903, c. 437; 1903, c. 437, 5 41. 

Laminated Manufacturing Company, Boston. Organization certified 
May 6, 1909. 1903, c. 437. 

Lamkin and Foster, Inc., Boston. Oi^anization certified October 13, 
1903. 1903, c. 437. 

Lamson and Groodnow Manufacturing Company, Buckland. Chartered 
1851, c. 312. 1853, c. 261; 1885, c. 349. 

Lamson & Hubbard Incorporated, Boston. Organization certified May 
9, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 275 

Laneaster Mills, Clinton. Chartered 1844, c. 20. 

Landers Frary & Clark Co., Boston. Organization certified June 30, 

1908. 1903, c 437. 

Lands End Motor Co., Rockport. Organization certified May 29, 1908. 
1903, c 437. 

Lane Brothers Company, Boston. Organization certified February 2, 

1909. 1903, c. 437. 

Lane's Cove Pier Company, Gloucester. Chartered 1828. 1827, c. 76. 

Lang & Jacobs Company, Boston. Organization certified October 31, 
1893. Pub. Stat, c. 106. 

Langdon Store Company, The, Monterey. Organization certified March 
31, 1906. 1903, c. 437. 

Langewald Company, The, Chicopee. Organization certified July 15, 
1909. 1903, c. 437. 

Langley Transportation Company, Brockton. Organization certified 
June 15, 1907. 1903, c. 437. 

Language Correspondence Schools, Inc., The, Boston. Organization 
certified June 5, 1908. 1903, c 437. 

Larrabee and Steams, Inc., Melrose. Organization certified June 20, 
1908. 1903, c. 437. 

Laiason Whip Company, Springfield. Organization certified November 
23, 1900. Pub. Stat., c. 106. 

Laundry Specialty Company, The, Boston. Organization certified Feb- 
ruary 12, 1909. 1903, c. 437. 

Laurel Lake Hotel Company, Boston. Organization certified May 20, 
1907. 1903, c. 437. 

Laurel Lake Mills, Fall River. Organization certified November 2, 
188L 1870, c. 224. 

Lawler Printing Company, The, Lowell. Organization certified August 
17, 1900. Pub. Stat., c. 106. 

« 
Lawrence and Methuen Street Railway Company. Organization cer- 
tified September 21, 1900. Pub. Stat., c. 113; 1902, c. 519. 

Lawrence & Sullivan Corp., Wobum. Organization certified November 
29,1909. 1903, c. 437. 

Lawrence Athletic Association, Lawrence. Organization certified De- 
cember 15, 1905. 1903, c. 437. 

Lawrence Automatic Telephone Company, Lawrence. Organization 
certified July 9, 1906. Rev. Laws, c. 110. 



276 TAX COMMISSIONER'S REPORT. [Jan. 

Lawrence B. Smith Co., Boston. Organization certified December 11^ 
1909. 1903, c. 437. 

Lawrence Coal Company, Lawrence. Organization certified December 
14, 1904. 1903, c. 437. 

Lawrence Duck Company, Lawrence. Chartered 1853, c. 81. 

Lawrence Dye Works Company, The, Lawrence. Organization certified 
May 2, 1904. 1903, c. 437. 

Lawrence Gas Company, Lawrence. Chartered 1849, c. 17. 

Lawrence Ice Company, Lawrence. Organization certified April 2G, 
1888. Pub. Stat., c. 106. 

Lawrence Improvement Company, Lawrence. Organization certified 
September 14, 1893. Pub. Stat., c. 106. 

Lawrence Independent Telephone Company, Lawrence. Organization 
certified April 30, 1906. Eev. Laws, c. 110. 

Lawrence Lumber Company, Lawrence. Organization certified Sep- 
tember 22, 1868. 

Lawrence Machine Company, The, Boston. Organization certified July 
U, 1904. 1903, c. 437. 

Lawrence Manufacturing Company, Lowell. Chartered 1831, c. 5. 

Lawrence Market Company, Lawrence. Organization certified October 
3, 1903. 1903, c. 437. 

Lawrence Piano Company, The, Lawrence. Organization. certified Feb- 
ruary 20, 1906. 1903, c. 437. 

Lawrence Produce Company, The, Lawrence. Organization certified 
April 6, 1899. Pub. Stat, c. 106. 

Lawrence Pump and Engine Company, Lawrence. Organization cer- 
tified October 1, 1904. 1903, c. 437. 

Lawrence Rubber Company, Lawrence. Organization certified January 
30, 1896. Pub. Stat., c. 106. 

Lawrence Street Drug & Chemical Company, The, Lawrence. Organi- 
zation certified July 26, 1909. 1903, c. 437. 

Lawrence Wholesale Drug Company, Lawrence. Organization certified 
November 14, 1908. 1903, c. 437. 

Le Baron Foundry Company, Middleborough. Organization certified 
February 21, 3902. Rev. Laws, c. 110. 

'^Le Courier de Salem" Publishing Company, Salem. Organization 
certified October 6, 1903. 1903, c. 437. 

Le Reveil Publishing Company, Boston. Organization certified June 
4, 1908. 1903, c. 437; 1903, c. 437, J 41. 



1910.] PUBLIC DOCUMENT — No. 16. 277 

Leader Publishing Company^ The, Newburyport. Organization certified 
March 12, 1907. 1903, c. 437. 

Leach and Miller Company, The, Attleborough. Organization certified 
October 19, 1908. 1903, c. 437. 

Lease Audit Company, Boston. Organization certified May 7, 1906. 
1903, c. 437. 

Leather and Shoe Audit and System Co., Boston. Organization cer- 
tified February 2, 1906. 1903, c. 437. 

Leatherbee Company, Boston. Organization certified October 9, 1908. 
1903, c 437. 

Leavitt and Peirce (Incorporated), Cambridge. Organization certified 
December 29, 1904. 1903, c. 437. 

Leavitt Machine Co., The, Orange. Organization certified October 22, 
1890. Pub. Stat., c. 106. 

Leavitt's Scotch Polish Company, Boston. Organization certified No- 
vember 20, 1907. 1903, c. 437. 

Lee Creamery Co-operative Association, The, Lee. Organization cer- 
tified November 10, 1881. 1870, c. 224. 

Lee Crepe Napkin Company, Lee. Organization certified June 27, 
1908. 1903, c. 437. 

Lee Electric Company, Lee. Organization certified November 24, 1888. 
Pub. Stat., c. 106. 

Lee Hotel Company, Lee. Organization certified October 14, 1901. 
Pub. Stat., c. 106. 

Lee the Tailor, Inc., Boston. Organization certified June 8, 1908. 

1903, c 437. 

Legal Coupon Company, Boston. Organization certified September 16, 
1907. 1903, c. 437. 

Legal Premium Company, Boston. Organization certified November 3, 

1904. 1903, c. 437. 

Legal Protection Company, Boston. Organization cei'tified June 19, 
1906. 1903, c 437. 

Lehealol Company, Melrose. Organization certified April 18, 1906. 
1903, c 437. 

Lehigh and Wilkes-Barre Coal Company (Massachusetts), Boston. 
Organization certified October 29, 1909. 1903, c. 437. 

Leicester Card Clothing Company, Leicester. Organization certified 
July 29, 1906. 1903, c. 437. 

Ldcester Grocery Company, The, Leicester. Organization certified 
May 2, 1899. Pub. Stat., c. 106. 



278 TAX COMMISSIONER'S REPORT. [Jan. 

Leicester Polar Spring Company, Worcester. Organization certified 
February 9, 1906. 1903, c. 437. 

Leicester Water Power Company, Leicester. Chartered 1846, c. 46. 

Leighton Auto Company, Brockton. Organization certified June 25, 

1908. 1903, c. 437. 

Lemont Motor Car Co., The, Worcester. Organization certified May 
16, 1907. 1903, c. 437, 

Lenox Electric Company, The, Lenox. Organization certified August 
22, 1894. Pub. Stat., c. 106. 

Lenox Hotel Company, Boston. Organization certified March 26, 1907. 
1903, c. 437. 

Lenox Veterinary Medicine Company, The, Pittsfield. Organization 
certified December 30, 1903. 1903, c. 437. 

Lenox Water Company, Lenox. Chartered 1874, c. 209. 

Leominster Company, The, Leominster. Organization certified Septem- 
ber 17, 1907. 1903, c. 437; 1903, c. 437, « 41. 

Leominster Drug Company, Leominster. Organization certified May 
31, 1907. 1903, c. 437. 

Leominster Electric Company, Leominster. Organization certified April 
20, 1909. 1903, c. 437. 

Leominster Electric Light and Power Company, The, Leominster. Or- 
ganization certified February 27, 1888. Pub. Stat., c. 106. 

Leominster Fuel Company, Leominster. Organization certified Febru- 
ary 19, 1903. Rev. Laws, c. 110. 

Leominster Gas Li^ht Company, Leominster. Organization certified 
January 15, 1873. 

Leominster Noveltv Co., Leominster. Organization certified Septem- 
ber 1, 1909. 1903, c. 437. 

Leominster Worsted Company, Leominster. Organization certified No- 
vember 25, 1890. Pub. Stat., c. 106. 

Leon B. Murray, Inc., Boston. Organization certified September 1, 

1909. 1903, c. 437. 

Leon Miller Company, Boston. Organization certified October 31, 1906. 
1903, c. 437. 

Leona Mining Company, Boston. Organization certified March 4, 
1909. 1903, c. 437. 

Leonard and Baker Stove Company, Taunton. Organization certified 
June 6, 1908. 1903, c. 437. 

Leonard & Freeman Company, The, Boston. Organization certified 
October 14, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 279 

Leonard E. Thayer Co., Oxford. Organization certified November 11, 
1907. 1903, c. 437. 

Leonard Thompson Coal Co., Hingham. Organization certified Sep- 
tember 28, 1907. 1903, c. 437. 

Leopold Morse Company, Boston. Organization certified March 12, 

1906. 1903, c. 437. 

Leslie Dry Goods Company, The, Haverhill. Organization certified 
October 10, 1903. 1903, c. 437. 

Leslie Manufacturing Company, Boston. Organization certified June 
24, 1909. 1903, c. 437. 

Lever Cream Separator Company, Waltham. Organization certified 
October 2, 1907. 1903, c. 437. 

Lewando's French Dyeing and Cleansing Company, Boston. Organiza- 
tion certified June 28, 1899. Pub. Stat., c. 106. 

Lewis A. Brown Company, Boston. Organization certified January 7, 

1907. 1903, c. 437. 

Lewis F. Perry's Sons Company, Boston. Organization certified Feb- 
ruary 25, 1909. 1903, c. 437. 

Lewis F. Small, Incorporated, Boston. Organization certified May 16, 
1905. 1903, c. 437. 

Lewis J. Ball Company, Springfield. Organization certified March 21, 

1905. 1903, c. 437. 

Lewis J. Bird Company, Boston. Organization certified March 25, 1893. 
Pub. Stat, c. 106. 

■ 

Lewis Manufacturing Company, Walpole. Organization certified April 
5, 1895. Pub. Stat., c. 106. 1903, c. 437, $ 41. 

Lewis Shoe Company, Weymouth. Organization certified February 10, 

1908. 1903, c 437. 

Lewis Thomas Company, Boston. Organization certified January 27, 

1906. 1903, c. 437. 

Lewis Wharf Company, Boston. Chartered 1834, c. 115. 

Lexington and Boston Street Railway Company, The. Organization 
certified May 18, 1899. Pub. Stat., c. 113. 

Lexington and Concord Sight-Seeing Company, Lexington. Organiza- 
tion certified May 2, 1906. 1903, c. 437. 

Lexington Gas and Electric Company, The, Lexington. Organization 
certified December 23, 1899. Pub. Stat., c. 106. 

Lexington Grain Company, Lexington. Organization certified March 
14,1905. 1903, c 437. 



280 TAX COMMISSIONER'S REPORT. [Jan. 

Lexington Lumber Company, Lexington. Organization certified May 
24,1906. 1903, c. 437. 

Lexington Peat Company, Lexington. Organization certified January 3, 

1908. 1903, c. 437. 

Ley Construction Company, The, Springfield. Organization certified 
February 8, 1907. 1903, c. 437. 

Libbie Printing Company, The, Boston. Organization certified Febru- 
ary 4, 1909. 1903, c. 437. 

Liberty Lumber Company, Springfield. Organization certified March 
13,1908. 1903, c. 437. 

Liberty Manufacturing Co., Inc., Boston. Organization certified March 
4, 1909. 1903, c. 437. 

Liberty Masonic Association, Beverly. Chartered 1867, c. 283. 

Liberty Square Warehouse Company, Boston. Chartered 1826. 1825, 
c. 61. 

Liberty Tobacco Company, Boston. Organization certified May 14, 

1909. 1903, c. 437. 

Liberty Trust Company, Boston. Organization certified August 23, 
1907. 1904, c. 374. 

Library Bureau, Boston. Organization certified May 31, 1888. Pub. 
Stat., c. 106. 

Lightning Hose Coupling Co., Boston. Organization certified Novem- 
ber 12, 1908. 1903, c. 437. 

Lillian G. Smith Cloak and Suit Company, Lowell. Organization cer- 
tified September 11, 1906. 1903, c. 437. 

Lilly Brackett Company, Brockton. Organization certified March 18, 
1895. Pub. Stat., c. 106. 

Limerick Produce Co., Boston. Organization certified August 17, 1909. 
1903, c. 437. 

Lincoln and Smith Press, Boston. Organization certified June 5, 1907. 
1903, c. 437. 

Lincoln Brothers Company, Cohasset. Organization certified February 
28, 1908. 1903, c. 437. 

Lincoln-Dillaway Company, The, Boston. Organization certified March 
. 18, 1899. Pub. Stat., c. 106. 

Lincoln Manufacturing Company, Fall River. Organization certified 
November 16, 1906. 1903, c. 437. 

Lincoln Polishing Company, Quincy. Organization certified February 
14,1906. 1903, c. 437. 



1910.] . PUBLIC DOCUMENT — No. 16. 281 

Lincoln Trust Company, Boston. Organization certified June 22, 1909. 
1904, c. 374. 

Lincoln Trust Corporation, Boston. Organization certified March 5, 

1908. 1903, c 437. 

Lincoln, Willey & Company, Incorporated, Boston. Organization cer- 
tified June 11, 1902. Rev. Laws, c. 110. 

Lincoln-Williams Twist Drill Company, Taunton. Organization cer- 
tified June 9, 1903. Rev. Laws, c. 110. 

Lind Universal Tool Company, The, Attleborough. Organization certi- 
fied January 17, 1908. 1903, c. 437. 

Lindependant Publishing Company, Fall River. Organization certified 
December 27, 1900. Pub. Stat., c. 106. 

Linehan Corset Company, Worcester. Organization certified December 
31, 1906. 1903, c. 437. 

Linen Thread Company, The, Boston. Organization certified July 26, 

1904. 1903, c. 437. 

Linscott Motor Company, Boston. Organization certified February 10, 

1905. 1903, c. 437. 

Linseott Sporting Goods Company, Boston. Oi^anization certified 
January 27, 1906. 1903, c. 437. 

Linwood Street Railway Company. Oi^^anization certified October 27, 
1899. Pub. Stat., c. 113. 

liquid Qas Company of Massachusetts, The, Boston. Organization cer- 
tified December 16, 1908. 1903, c. 437. 

Listed Securities Corporation, Boston. Organization certified March 2, 

1909. 1903, c. 437. 

Lister Companv, The, Boston. Org^anization certified November 2, 1906. 
1903, c. 437. 

Lister-Noble Roller Company, Boston. Organization certified August 
11,1908. 1903, c. 437. 

litch Compound Company, Lynn. Organization certified May 9, 1908. 
1903, c. 437. 

Litchfield Shuttle Company, The, Southbridge. Organization certified 
March 29, 1878. 1879, c. 9. 

Lithuanian Co-operative Association, The, Lawrence. Organization cer- 
tified July 23, 1909. 1903, c. 437. 

live Advertising Company, Lowell. Organization certified July 12, 
1909. 1903, c. 437. 

Livermore-Martin Co., Holyoke. Organization certified September 29, 
1909. 1903, c. 437. 



282 TAX COMMISSIONER'S REPORT. [Jan. 

Living Age Company, The, Boston. Oi^anization certified Fdbruary 
1, 1905. 1903, c. 437. 

Livingston Grain Company, Lowell. Organization certified May 12, 
1904. 1903, c. 437. 

Lloyd Coal Company, Arlington. Organization certified November 10, 
1909. 1903, c. 437. 

Lock-Bracket Manufacturing Co., Newton. Organization certified Sep- 
tember 10, 1908. 1903, c. 437. 

Locke Laundry Company, Everett. Organization certified December 
23,1907. 1903, c. 437. 

Locks and Canals on Merrimack River, Proprietors of the, Lowell. 
Chartered 1792. 1846, c. 48. 

Locks Pond Resen'oir Company, Montague. Chartered 1885, c. 74. 

Lockwood Manufacturing Company, The, Boston. Organization cer- 
tified July 14, 1880. 1870, c. 224. 

Logan, Swift and Brigham Envelope Company, Worcester. Organiza- 
tion certified March 10, 1884. Pub. Stat., c. 106. 

Lombard Company, The, Boston. Organization certified May 1, 1905. 
1903, c. 437. 

Lombard Liquidation Company. Chartered 1897, c. 421. 

Lombardy Inn Company, Boston. Organization certified January 10, 
1908. 1903, c. 437. 

London Harness Company, Boston. Organization certified November 3, 
1897. Pub. Stat., c. 106; Rev. Laws, c. 109, J 9. 

London Importers, Inc., Boston. Organization certified September 2, 
1908. 1903, c. 437. 

London Shop Inc., Boston. Organization certified May 15, 1909. 
1903, c. 437. 

London Studios Incorporated, The, Boston. Organization certified 
March 24, 1909. 1903, c. 437. 

Long Pond Fishing Company in Yarmouth. Chartered 1842, c. 75. 
1881, c. 46. 

Long Pond Ice Co., Easton. Organization certified April 24, 1909. 
1903, c. 437. 

Longley's Luncheon Co., Boston. Organization certified September 1, 

1908. 1903, c. 437. 

Lord & Burnham Company, Boston. Organization certified February 5, 

1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 283 

Lord and Company, Incorporated, Lawrence. Organization certified 
April 11, 1903. Rev. Laws, c. 110. 

Lord Electric Company, Boston. Organization certified May 13, 1907. 
1903, c. 437. 

Lord Mechanical Respiration Company, Boston. Organization certified 
March 28, 1907. 1903, c. 437. 

Loring-Axtell Company, Springfield. Organization certified November 
14, 1904. 1903, c. 437. 

Loring B. Hall Company, Marlborough. Organization certified Decem- 
ber 7, 1903. 1903, c. 437. 

Loring Coes & Co., Incorporated, Worcester. Organization certified 
May 3, 1899. Pub. Stat., c. 106. 

Loring Company, Boston. Organization certified April 8, 1904. 1903, 
c. 437; 1903, c. 437, $ 41. 

Loring Speed Gauge Co., Somerville. Organization certified March 25, 
1907. 1903, c. 437. 

Lorraine Glove Company, The, Boston. Organization certified March 

11, 1907. 1903, c. 437; 1903, c. 437, « 41. 

Lot Phillips & Co. Corporation, Hanover. Organization certified No- 
vember 1, 1904. 1903, c. 437. 

Lothrop and Walker Company, Leominster. Organization certified No- 
vember 5, 1907. 1903, c. 437. 

Lott-English Furniture Company, Boston. Organization certified 
March 31, 1908. 1903, c. 437. 

Loudville Leather-Board Company, Northampton. Organization cer- 
tified January 3, 1907. 1903, c. 437. 

Louis Boumeuf Corporation, Lynn. Organization certified April 17, 
1907. 1903, c. 437. 

Louis Dejoncre Co., Fitchburg. Organization certified May 29, 1905. 
1903, c. 437. 

Louis H. Ross Music Publishing Company, Boston. Organization cer- 
tified November 12, 1906. 1903, c. 437. 

Louis K. Liggett Company, Boston. Organization certified November 

12, 1909. 1903, c. 437. 

Louis Miller Co., Inc., Boston. Organization certified April 11, 1907. 
1903, c. 437. 

Louis Sonnabend Company, Incorporated, Boston. Organization cer- 
tified August 24, 1906. 1903, c. 437. 

Loveland Shoe Company, The, Cambridge. Organization certified July 
14, 1909. 1903, c. 437. 



284 TAX COMMISSIONER'S REPORT. [Jan. 

Lovell and Covel Company; Boston. Organization certified March 16, 

1907. 1903, c. 437. 

Lovells (Inc.), Cambridge. Organization certified February 18, 1908. 
1903, c. 437. 

Lovett- Chandler Company Inc., Boston. Organization certified Decem- 
ber 17, 1908. 1903, c. 437. - 

Lovett, Hart and Phipps Company, Boston. Organization certified 
December 12, 1888. Pub. Stat, c. 106. 

Lowe-Armington Company, Arlington. Organization certified May 14, 

1908. 1903, c. 437. 

Lowe Brothers Company, Fitchburg. Organization certified August 27, 
1908. 1903, c 437. 

Lowell, Acton and Maynard Street Railway Company. Chartered 1900, 
c. 303. 1902, c. 304; 1903, c. 117; 1905, c. 343. 

Lowell- American Automobile Company, Lowell. Organization certified 
July 28, 1908. 1903, c 437. 

Lowell and Andover Railroad Company, Lowell and Andover. Organi- 
zation certified February 5, 1873, under 1872, c. 53. 

Lowell and Boston Street Railway Company. Organization certified 
January 25, 1901. Pub. Stat., c. 113. 

Lowell and Fitchburg Electric Company, Boston. Organization cer- 
tified August 4, 1905. 1903, c. 437. 

Lowell and Fitchburg Street Railway Company. Organization certified 
July 15, 1903. Rev. Laws, c. 112; 1904, c. 168. 

Lowell and Pelham Street Railway Company, The. Organization cer- 
tified July 31, 1902. Rev. Laws, c. 112. 

Lowell Base Ball and Amusement Company, Lowell. Organization 
certified January 24, 1906. 1903, c 437. 

Lowell Baseball Association, Lowell. Organization certified June 6, 
1908. 1903, c. 437. 

Lowell Bleachery, Boston and Lowell. Chartered 1833, c. 2. 

Lowell Bros. & Bailey Company, Boston. Organization certified Sep- 
tember 16, 1909. 1903, c. 437. 

Lowell Coach Company, Lowell. Organization certified January 20, 
1906. 1903, c. 437. 

Lowell Commercial College, Incorporated, The, Lowell. Organization 
certified July 14, 1905. 1903, c. 437. 

Lowell Co-operative Association, Sovereigns of Industry, Lowell. Or- 
ganization certified March 9, 1876. 



1910.] PUBLIC DOCUMENT — No. 16. 285 

Lowell Electric Light Corporation, The, Lowell. Organization certified 
December 30, 1881. 1870, c. 224. 

Lowell Gas Light Company, Lowell. Chartered 1849, c. 234. 

Lowell Hat Company, Lowell. Organization certified August 17, 1905. 
1903, c. 437. 

Lowell Hosiery Company, Lowell. Chartered 1869, c. 326. 

Lowell Insulated Wire Company, Lowell. Organization certified Sep- 
tember 23, 1903. 1903, c. 437. 

Lowell Land Company, Lowell. Chartered 1888, c. 218. 

Lowell Leather Company, Lowell. Organization certified July 27, 1909. 
1903, c. 437. 

Lowell Machine Shop, Lowell. Chartered 1845, c. 10. 

Lowell Paper Tube Corj^oration, Lowell. Organization certified Feb- 
ruary 28, 1905. 1903, c. 437. 

Lowell Shoe Company, Lowell. Organization certified May 6, 1909. 
1903, c. 437. 

Lowell Storage Warehouse Company, Lowell. Organization certified 
July 23, 1908. 1903, c. 437. 

Lowell Tannery Company, The, Lowell. Organization certified Octo- 
ber 28, 1908. 1903, c. 437. 

Lowell Taxicab Company, Lowell. Organization certified May 7, 1909. 
1903, c. 437. 

Lowell Terminal Company, The, Boston. Organization certified March 
2, 1905. 1903, c. 437. 

Lowell Textile Company, The, Lowell. Organization certified Septem- 
ber 25, 1899. Pub. Stat., c. 106. 

Lowell Trust Company, Lowell. Chartered 1890, c. 323. 

Lowell Waste Company, Lowell. Organization certified July 1, 1893. 
Pub. Stat., c. 106. 

Lowell Weaving Company, Lowell. Organization certified January 13, 
1896. Pub. Stat., c. 106. 

Lowell Witherfoy Company, Boston. Organization certified August 25, 
1896. Pub. Stat., c. 106. 1903, c. 437, J 41. 

Loyal Protective Insurance Company, Boston. Organization certified 
July 23, 1909. 1907, c. 576. 

Lucas Corundum Mining and Manufacturing Company, Chester. Or- 
ganization certified December 13, 1895. Pub. Stat., c. 106. 



286 TAX COMMISSIONER'S REPORT. [Jan. 

Luce Law Corporation, Boston. Organization certified December 1, 
1909. 1903, c. 437. 

Luce Manufacturing Company, Dalton. Organization certified August 
13, 1909. 1903, c. 437. 

Lucky Spud Company, Boston. Organization certified February 8, 
1909. 

Lucy Mill and Lumber Company, The, Boston. Organization certified 
December 14, 1905. 1903, c. 437. 

Ludlow Co-operative Company, Ludlow. Organization certified March 
29, 1909. 1903, c. 437. 

Ludlow Manufacturing Company, Springfield. Organization certified 
May 8, 1869. 

Lumsden and Van Stone Company, The, Boston. Organization certified 
January 20, 1902. Rev. Laws, c. 110. 

Lumsden Floral Company, The, Belmont. Organization certified May 
29, 1907. 1903, c. 437. 

Lundin Steel Casting Company, The, Boston. Organization certified 
December 27, 1905. 1903, c. 437. 

Lunkenheimer Company (Mass.), The, Boston. Organization certified 
April 27, 1909. 1903, c. 437. 

Lunt Moss Company, Boston. Org%mization certified May 17, 1906. 
1903, c. 437. 

Luso-American Company, Fall River. Organization certified January 
29,1904. 1903, c. 437. 

Luther Manufacturing Company, Fall River. Organization certified 
June 3, 1903. Rev. Laws, c. 110. 

Luther Paul Co., Newton. Organization certified March 30, 1909. 
1903, c. 437. 

Luther Reed Manufacturing Company, The, Fall River. Organization 
certified July 13, 1899. Pub. Stat, c. 106. 

Lyfe's One-der Medicine Company, Boston. Organization certified Jan- 
uary 3, 1905. 1903, c. 437. ' 

Lyman B. Brooks Company, Boston. Organization certified January 
14,1908. 1903, c 437. 

Lyman Mills, Boston and Holyoke. Chartered 1854, e. 82. 

Lynch Brothers' Brick Company, The, Holyoke. Organization certified 
September 5, 1896. Pub. Stat., c. 106. 

L3mch Brothers Carriage Company, Chelsea. Organization certified 
November 1, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 287 

Lynch Brothers Leather Company, Salem. Organization certified April 
29, 1898. Pub. Stat., c. 106. 

Lynch Company, The, Cambridge. Organization certified March 15, 
1909. 1903, c 437. 

Lynde Brothers Box Co., Leyden. Organization certified December 5, 

1902. Rev. Laws, c. 110. 

L3nin Aqueduct Company, Lynn. Chartered 1865, c. 132. 

L3rnn Base Ball and Amusement Company, Lynn. Organization cer- 
tified April 11, 1904. 1903, c. 437. 

Lynn Box Company, Lynn. Organization certified April 28, 1908. 

1903, c. 437. 

Lynn Branch Burdett College, Incorporated, Lynn. Organization cer- 
tified May 9, 1904. 1903, c. 437; 1903, c. 437, $ 41. 

Lynn Coal Company, Lynn. Organization certified April 8, 1908. 
1903, c. 437. 

Lynn Co-operative Bakery, The, Lynn. Organization certified Decem- 
ber 30, 1907. 1903, c. 437. 

Lynn Gas and Electric Company, Lynn. Chartered 1853, c. 35. 1873, 
c. 112; 1888, c. 252. 

Lynn Grease Extracting Company, Lynn. Organization certified July 
3,1905. 1903, c. 437. 

Lynn Hebrew Mutual Loan Association, Lyim. Organization certified 
June 29, 1908. 1903, e. 437. 

Lynn Ice Company, The, Lynn. Organization certified May 28, 1879. 
1870, c. 224. 

Lynn Livestment and Securities Company, The, Lynn. Organization 
certified May 7, 1906. 1903, c. 437. 

Lynn Manufacturers and Merchants Mutual Fire Insurance Company, 
Lynn. Organization certified January U, 1907. Rev. Laws, c. 118. 

Lynn Market House Company, Lynn. Chartered 1870, c. 167. 

Lynn Milling Co., Lynn. Organization certified March 8, 1904. 1903, 
c437. 

Lynn Publishing Company, Lynn. Organization certified December 9, 
1909. 1903, c 437. 

Lynn Rubber Cement Company, Inc., Braintree. Organization certified 
May 5, 1909. 1903, c. 437. 

Lynn Rubber Company, Lynn. Organization certified January 30, 
1896. Pub. Stat, c. 106 ; 1903, c. 437, J 41. 

Lynn Safe Deposit and Trust Company, Lynn. Chartered 1887, c. 195. 



288 TAX COMMISSIONER'S REPORT. [Jan. 

Lynn Shoe Company, Lynn. Organization certified May 26, 1904. 
1903, c. 437. 

Lynn Shoe Manufacturers' Association, Incorporated, Lynn. Organi- 
zation certified August 8, 1905. 1903, c. 437. 

Lynn Specialty Co., The, L3nQn. Organization certified June 8, 1905. 
1903, c. 437. 

Lynn Storage Warehouse Company, The, Lynn. Organization certified 
June 6, 1906. 1903, c. 437. 

Lynn Times Publishing Company, Lynn. Organization certified March 
4, 1908. 1903, c. 437. 

Lynn Union Co-operative Bakery, Inc., Lynn. Organization certified 
November 5, 1908. 1903, c. 437. 

Lyon Carpet Company, Lowell. Organization certified February 11, 

1908. 1903, c. 437. 

Lyons and Hershenson, Incorporated, Lynn. Organization certified 
March 8, 1909. 1903, c. 437. 

Lyric Theatre Co., The, Worcester. Organization certified October 8, 

1906. 1903, c. 437. 

M. A. Dame & Son Company, Lynn. Organization certified May 24, 

1909. 1903, c. 437. 

M. A. Hanigan Company, Fitchburg. Organization certified April 9, 
1908. 1903, c. 437. 

M. A. Packard Company, Brockton. Org^anization certified February 
28, 1898. Pub. Stat., c. 106. 

M. A. Power Co., The, Boston. Organization certified November 15, 

1907. 1903, c. 437. 

M & M Manufacturing Company, The, Springfield. Organization cer- 
tified October 27, 1903. 1903, c. 437. 

M and S Tire Company, Boston. Organization certified April 12, 1905. 
1903, c. 437. 

M. B. Paige Company, Peabody. Organization certified October 10, 

1906. 1903, c. 437. 

M. C. Rosenfeld Company, Boston. Organization certified March 6, 
1895. Pub. Stat., c. 106; 1891, c. 360. 

M. D. Holmes & Sons Company, Worcester. Organization certified May 
21, 1909. 1903, c. 437. 

M. D. Jones Company, The, Boston. Organization certified August 6, 

1907. 1903, c. 437. 

M. D. Vaughn Company, Melrose. Organization certified March 30, 
1907. 1903, c. 437. 



1910.1 PUBLIC DOCUMENT — No. 16. 289 

M. Daly Co., Lawrence. Organization certified September 2S, 1909. 
1903, c. 437. 

M. E. Shattuck Cigar and Tobacco Company, The, Worcester. Or- 
ganization certified August 18, 1891. Pub. Stat., c. 106. 

M. F. Cottrell Co., Boston. Organization certified May 5, 1908. 1903, 
c437. 

M. Ch>ldenberg Company, Cambridge. Organization certified June 26, 

1907. 1903, c 437. 

M. H. Brigham Company, Boston. Organization certified July 24, 1905. 
1903, c. 437. 

M. J. Doran Company, Fall River. Organization certified March 6, 

1908. 1903, c 437. 

M. J. Doyle Printing Company, Holyoke. Organization certified June 
22,1904. 1903, c. 437. 

M. J. Finnigan Company, Worcester. Organization certified March 28, 
1907. 1903, c 437. 

M. J. Holden Lumber Company, The, Adams. Organization certified 
March 28, 1904. 1903, c. 437. 

M. J. Laporte, Incorporated, Holyoke. Organization certified Janu- 
ary 30, 1908. 1903, c. 437; 1903, c. 437, $ 41. 

M. Linsky & Bros. Inc., Boston. Organization certified November 29, 

1909. 1903, c. 437. 

M. M. Barry Co., Everett Organization certified December 14, 1908. 
1903, c. 437. 

M. M. Rhodes & Sons Co., Taunton. Organization certified October 31, 
1888. Pub. Stat, c. 106. 

M. Marks Company, LowelL Organization certified January 4, 1901. 
Pub. Stat, c. 106. 

M. Mordell Company, Boston. Organization certified September 6, 
1907. 1903, c. 437. 

M. S. Converse Company, Springfield. Organization certified March 
13, 1895. Pub. Stat, c. 106. 

M. S. Wright Company, Worcester. Organization certified September 
4,1908. 1903, c. 437. 

M. Sweeney Company, Fall River. Oi^anization certified November 
22, 1907. 1903, c. 437. 

M. T. Stevens and Sons Company, North Andover. Organization cer- 
tified January 15, 1901. Pub. Stat, c. 106. 

Maealaster, Wiggin Company, Boston. Organization certified July 17, 
1906. 1903, c. 437. 



290 TAX COMMISSIONER'S REPORT. [Jan. 

Macallen Company^ The, Boston. Organization certified November 27, 

1907. 1903, c. 437. 

MacDonald Ice Cream Company, The, Boston. Organization certified 
March 14, 1907. 1903, c. 437. 

MacDonald Manufacturing Company, Boston. Organization certified 
May 2, 1907. 1903, c. 437. 

MacGbregor Garage Incorporated, The, WalthanL Organization certi- 
fied August 27, 1908. 1903, c. 437. 

MacGregor Home Bakery Company, Boston. Organization certified 
February 6, 1909. 1903, c. 437. 

Mackenzie & Winslow, Incorporated, Fall Eiver. Organization certi- 
fied October 2, 1909. 1903, c. 437. 

Macker-Tyler Company, Worcester. Organization certified June 15, 

1908. 1903, c. 437. 

Mackie Brothers Company, Brockton. Organization certified February 
13,1904. 1903, c. 437. 

Maclean & Power Incorporated, Boston. Organization certified Decem- 
ber 3, 1908. 1903, c. 437. 

MacLean Bros. Company, Lynn. Organization certified May 4, 1908. 
1903, c. 437. 

MacLean Produce Company, The, Salem. Organization certified May 4, 
1908. 1903, c. 437. 

MacLillie & Co., Inc., Boston. Organization certified July 22, 1908. 
1903, c. 437. 

Macullar Parker Company, Boston. Organization certified December 
30, 1895. Pub. Stat., c. 106. 

Macullar, Son & Parker Company, Worcester. Organization certified 
September 13, 1900. Pub. Stat., c. 106. 

Madame Cairns Inc., Boston. Organization certified November 13, 1908. 
1903, c. 437. 

Madam Whitney Toilet Co., Boston. Organization certified February 
25, 1907. 1903, c. 437. 

Madeira Rubber Company, Hyde Park. Organization certified Decem- 
ber 19, 1905. 1903, c. 437. 

Magee Furnace Company, Boston. Organization certified March 6, 1863. 

Magnesia Company of Massachusetts, Boston. Organization certified 
July 10, 1908. 1903, c. 437. 

Magnetic Sanitarium Company, The, Boston. Organization certified 
December 5, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 291 

Magnolia Wharf Corporation, Boston. Chartered June 3, 1908. 1908, 
e. 576. Organization eertified June 30, 1908. 1903, c. 437, i 11. 

Magoun Leather Company, Chelsea. Organization certified January 
31, 1895. Puh. Stat., c. 106. 

Mahaiwe Block Company, Great Barrington. Chartered 1905, c. 161. 

Main Belting Company, Boston. Organization certified February 20, 
1905. 1903, c. 437. 

Main State Creamery Company, Boston. Organization certified Au- 
gust 11, 1909. 1903, c 437. 

Majestic Amusement Company, Boston. Oi^anization certified May 6, 
1907. 1903, c. 437. 

Majestic Coffee Mills, Boston. Organization certified October 22, 1907. 
1903, c. 437. 

Majestic Company, The, Lawrence. Organization certified June 2, 1906. 
1903, c. 437. 

Majestic Manufacturing Company, The, Worcester. Organization cer- 
tified May 22, 1908. 1903, c 437. 

Malconta Oil Company, Boston. Organization certified May 12, 1909. 
1903, c 437. 

Maiden and Melrose Gas Light Company, Maiden. Chartered 1854, 
c43. 1883, c 205. 

Maiden China Company, Inc., Maiden. Organization certified July 7, 
1905. 1903, c 437. 

Maiden City Lumber CcHupany, Maiden. Organization certified June 
28, 1902. Rev. Laws, c. 110. 

Maiden Coal Company, Maiden. Organization certified October 10, 
1901. Pub. Stat., c. 106. 

Maiden Co-operative Express Company, Maiden. Organization certi- 
fied April 30, 1909. 1903, c. 437. 

Maiden Electric Company, The, Maiden. Organization certified March 
12,1888. Pub. Stat., c. 106. 

Maiden Grain Company, Boston. Organization certified May 24, 1905. 
1903, c. 437. 

Maiden Mail Company, The, Maiden. Organization certified November 
21, 1890. Pub. Stat, c. 106. 

Maiden News Company, The, Maiden. Organization certified June 20, 
1893. Pub. Stat., c. 106. 

Maiden Rubber Shoe Company, Boston. Organization certified De- 
cember 27, 1907. 1903, c. 437. 



292 TAX COMMISSIONER'S REPORT. [Jan. 

Maiden Trust Company; Maiden. Chartered 1896, c. 460. 

Maloine Chemical Company, Incorporated, Holyoke. Organization cer- 
tified June 9, 1905. 1903, c. 437. 

Maloney and White Company, Needham. Organization certified No- 
vember 19, 1907. 1903, c. 437. 

Manchester Electric Company, Manchester. Organization certified April 
16, 1903. Rev. Laws, c. 110. 

Mandell Williams Company, Springfield. Organization certified June 
24, 1909. 1903, c 437. 

Manhattan Collar Co., Boston. Organization certified May 27, 1908. 
1903, c 437. 

Manhattan Company, The, Boston. Organization certified September 
15, 1909. 1903, c. 437. 

Manhattan Market Company, Cambridge. Organization certified De- 
cember 7, 1900. Pnb. Stat., c. 106. 

Manhattan Shirt Co. of Massachusetts, The, Pittsfield. Organization 
certified April 29, 1907. 1903, c 437. 

Manley Company, The, Westfield. Organization certified July 23, 1908. 
1903, c. 437. 

Mann and Stevens Woolen Company, Brookfield. Organization cer- 
tified January 21, 1897. Pub. Stat., c. 106. 

Mann Tent Company, Boston. Organization certified October 5, 1905. 
1903, c. 437. 

Manning and Armstrong Company, Boston. Organization certified 
March 1, 1906. 1903, c. 437. 

Manning's, Inc., Boston. Organization certified November 9, 1904. 
1903, c. 437; 1903, c. 437, i 41. 

Manomet Mills, New Bedford. Organization certified October 16, 1903. 
1903, c. 437. 

Mansfield Optical Company, Boston. Organization certified September 
11, 1905. 1903, c. 437; 1903, c. 437, i 41. 

Mansion Inter-State Express Company, Hudson. Organization certi- 
fied May 18, 1909. 1903, c. 437. 

Manson Building Company, The, Framingham. Organization certified 
December 30, 1889. Pub. Stat, c. 106. 

Manson Lumber Company, Boston. Organization certified March 1, 
1901. Pub. Stat., c. 106. 

Manufacturers' Bottle Company, Boston. Oi^ganization certified Jan- 
uary 6, 1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 293 

Mannfaeturers Box & Shoe Finding Company, Lynn. Organization 
certified July 13, 1906. 1903, e. 437; 1903, e. 437, $ 41. 

Manufacturers' Sample Shoe Co., Boston. Organization certified March 
22,1907. 1903, c. 437. 

Manufacturers Shoe Trimming Company, Lynn. Organization certified 
July 19, 1909. 1903, c. 437. 

Manufacturers' Storage and Warehouse Company, Boston. Organiza- 
tion certified June 29, 1904. 1903, c. 437. 

Manufacturers Supply Co., New Bedford. Organization certified Octo- 
ber 9, 1906. 1903, c. 437. 

Manufacturer's Wool Stock Company, Millbury. Organization certi- 
fied April 8, 1909. 1903, c 437. ' 

Manufacturers Hardware and Supply Company, Foxborough. Organ- 
ization certified July 16, 1909. 1903, c 437. 

Manufacturing Equipment and Engineering Company, Boston. Or- 
ganization certified October 16, 1905. 1903, c. 437. 

Maple Spring Company, Wareham. Organization certified June 2, 1908. 
1903, c 437. 

Mapleerest Stock and Poultry Farm Association, Springfield. Organi- 
zation certified April 22, 1908. 1903, c 437; 1903, c. 437, i 41. 

Marathon Egyptian Cigarette Company, Boston. Organization cer- 
tified November 9, 1907. 1903, c. 437. 

Maible Block Company, Great Barrington. Chartered 1905, c. 160. 

Marble Quality Manufacturing Company, Fall River. Organization 
certified November 12, 1909. 1903, c 437. 

Maiblehead Building Association, Maiblehead. Chartered 1890, c. 22. 

Maiblehead Gas and Electric Light Company, Marblehead. Chartered 
1854, c 35. 1886, c. 225. 

Marblehead Transportation Company, The, Marblehead. Organization 
certified April 16, 1901. Pub. Stat., c. 106. 

Mareellus Roper Company, Worcester. Organization certified June 30, 

1902. Rev. Laws, c. 110. 

Marcy Brothers ft Company, Incorporated, Belmont. Organization cer- 
tified June 28, 1909. 1903, c. 437. 

Marcy Company, The, Boston. Organization certified October 1, 1909. 

1903, c 437. 

Marion Gas Company, The, Marion. Organization certified April 17, 
1902. Rev. Laws, c. 110. 



294 TAX COMMISSIONER'S REPORT. [Jan. 

Mark Sherwin Company, Boston. Organization certified March 17, 
1908. 1903, c. 437. 

Markell Drag Company, Inc., Boston. Organization certified January 
10,1907. 1903, c. 437. 

Markell-Weston Drug Company, Inc., Chelsea. Organization certified 
December 28, 1909. 1903, c. 437. 

Market Fruit & Cotton Company, Boston. Organization certified July 
21, 1904. 1903, c. 437; 1903, c. 437, $ 41. 

Marlborough and Westborough Street Railway Company. Chartered 
1896, c. 430. 1898, c. 283; 1899, c. 230. 

Marlboro Base Ball Association, Marlborough. Organization certified 
April 29, 1907. 1903, c. 437. 

Marlborough Building Association, Marlborough. Chartered 1889, 
c. 367. 

Marlborough Coal Company, Marlborough. Organization certified May 
29, 1897. Pub. Stat., c. 106. 

Marlborough Electric Company, Marlborough. Organization certified' 
February 15, 1886. Pub. Stat., c. 106; 1889, c. 138. 

Marlborough Factory Corporation, Marlborough. Organization certified 
December 22, 1908. 1903, c. 437. 

Marlborough-Hudson Gas Company. Chartered 1904, c. 202. 

Marlboro' Last Company, Marlborough. Organization certified August 
15, 1906. 1903, c. 437. 

Marlborough Shoe Company, Marlborough. Organization certified De- 
cember 31, 1908. 1903, c. 437. 

Marlborough Times Publishing Company, Marlborough. Organiza- 
tion certified June 26, 1879. 1870, c. 224. 

Marlier Publishing Company, Boston. Organization certified August 
11,1904. 1903, c. 437. 

Marshall & Crosby Company, Lowell. Organization certified February 

11. 1904. 1903, c. 437. 

Marshall and Moulton Express Company, Beverly. Organization cer- 
tified February 11, 1903. Rev. Laws, c. 110. 

Marshall Chemical Company, The, Boston. Organization certified No- 
vember 7, 1905. 1903, c. 437. 

Marshall Machine & Pattern Company, Boston. Organization certified 
April 16, 1909. 1903, c. 437. 

Marshall, Son & Co., Inc., Boston. Organization certified December 

18.1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 295 

Marshall Worsted Co., North Andover. Organization certified March 
12, 1907. 1903, c. 437. 

Marshpee Manufacturing Company, Mashpee. Chartered 1867, c. 41. 

Marston Coal Company, Boston. Organization certified January 12, 
1899. Pub. Stat., c. 106. 

Marston Shoe Company, Haverhill. Organization certified September 
28,1909. 1903, c. 437. 

Marston-Stowe Company, Boston. Organization certified December 4, 
1905. 1903, c. 437. 

Martell Motor Car Company, Boston. Organization certified August 3, 
1909. 1903, c. 437. 

Martha's Vineyard Street Railway Company. Chartered 1896, c. 431. 

Martha's Vineyard Telegraph Company, Boston. Organization certified 
July 20, 1900. Pub. Stat., c. 106. 

Martin ft Ogden Wrench Co., Boston. Organization certified November 
27,1907. 1903, c. 437. 

Martin Iron Works, The, Boston. Organization certified January 18, 
1909. 1903, c. 437. 

Martin Kelley Company, Danvers. Organization certified July 6, 1905. 
1903, c 437. 

Martin L. Hall Company, Boston. Organization certified October 16, 

1908. 1903, c 437. 

Martin Manufacturing Company, Newton. Organization certified Feb- 
ruary 24, 1908. 1903, c 437. 

Marvel Folding Umbrella Company, Salem. Organization certified 
October 15, 1908. 1903, c. 437. 

Marx Pianophone Company, Boston. Organization certified August 28, 

1909. 1903, c. 437. 

Maryland Oyster Company Inc., Boston. Organization certified Octo- 
ber 21, 1908. 1903, c. 437. 

MarysviUe Dredging Company, Boston. Organization certified May 3, 
1907. 1903, c. 437. 

Marysville Wool Scouring Company, Boston. Organization certified 
September 12, 1906. 1903, c. 437. 

Mason & Bissell Company, Boston. Organization certified July 14, 
1909. 1903, c. 437. 

Mason Brush Works, Worcester. Organization certified June 4, 1900. 
Pub. Stat., c. 106. 



296 TAX COMMISSIONER'S REPORT. [Jan. 

Mason Cigar Company; Boston. Organization certified November 1, 
1904. 1903, c. 437. 

Mason Machine Works, Taunton. Organization certified August 12, 
1873. 

Mason Manufacturing Company, Boston. Organization certified March 
27, 1906; 1903, c. 437. 

Mason Motor-Fan Company, Boston. Organization certified Novem- 
ber 20, 1907. 1903, c. 437. 

Masonic Building Association, New Bedford. Organized June, 1861. 

Masonic Building Corporation of Northampton, The, Northampton. 
Organization certified August 26, 1904. 1903, c. 437. 

Masonic Protective Association, The, Worcester. Beincorporated June 
12, 1909. 1907, c. 576. 

Massachusetts Accident Company, Boston. Reincorporated September 
30, 1908. 1907, c. 576. 1908, c. 163. 

Massachusetts Advertising Machine Company, Boston. Organization 
certified July 7, 1908. 1903, c 437. 

Massachusetts Aktzia Incorporated, Boston. Organization certified May 
22, 1909. 1903, c. 437. 

Massachusetts and Rhode Island Despatch Express Company, The, 
Fall River. Organization certified February 25, 1909. 1903, o. 
437. 

Massachusetts Automobile Company, Boston. Organization certified 
March 27, 1905. 1903, c. 437. 

Massachusetts Banking and Mortgage Company, Boston. Organization 
certified December 8, 1904. 1903, c. 437. 

Massachusetts Bond Guarantee Corporation, The, Boston. Organization 
certified November 30, 1906. 1903, c. 437. 

Massachusetts Bonding and Insurance Company, Boston. Organization 
certified July 29, 1907. Rev. Laws, c. 118. 

Massachusetts Brick Company, Montague. Orgsinization certified March 
15, 1902. Rev. Laws, c. 110. 

Massachusetts Broken Stone Co., Boston. Organization certified Feb- 
ruary 5, 1908. 1903, c. 437. 

Mass. Builders' Finish Company, Cambridge. Organization certified 
July 11, 1905. 1903, c. 437. 

Mass. Caloric Bath Co., Boston. Organization certified December 31, 
1909. 1903, c. 437. 

Massachusetts Cigar Dealers Co., Boston. Organization certified No- 
vember 28, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 297 

MasBaehusetts Clothing Company, Worcester. Organization certified 
August 1, 1904. 1903, c. 437. 

Massachusetts College of Commerce, Incorporated, Boston. Organiza- 
tion certified May 4, 1904. 1903, c. 437. 

Massachusetts Company, The, Boston. Organization certified December 
17, 1908. 1903, c. 437. 

Massachusetts Concrete Company, Boston. Organization certified July 
19, 1909. 1903, c. 437. 

Massachusetts Confectionery Company, Cambridge. Organization cer- 
tified August 19, 1907. 1903, c. 437. 

Massachusetts Construction Company, Boston. Organization certified 
December 14, 1909. 1903, c. 437. 

Massachusetts Contracting Company, The, Worcester. Organization 
certified August 11, 1902. Rev. Laws, c. 110. 

Massachusetts Correspondence Schools, Boston. Organization certified 
July 15, 1907. 1903, c. 437. 

Massachusetts Corset Company, Worcester. Organization certified Feb- 
ruary 13, 1907. 1903, c. 437. 

Massachusetts Cotton Mills, Lowell. Chartered 1839, c. 1. 

Massachusetts Cotton Yam Company. Chartered 1900, c. 477. 1903, 
c 437, $ 4L 

Massachusetts Credit Association Inc., Springfield. Organization certi- 
fied September 22, 1909. 1903, c. 437. 

Massachusetts Cremation Society, The, Worcester. Orgaiiization cer- 
tified January 15, 1886. Pub. Stat., c. 106. 

Massachusetts Curtain Company, Boston. Organization certified Octo- 
ber 22, 1909. 1903, c. 437. 

Massachusetts Fan Company, Boston. Organization certified November 
30, 1900. Pub. Stat., c. 106. 

Massachusetts Fuel Saving Radiator Company, Foxborough. Organi- 
zation certified November 10, 1904. 1903, c. 437. 

Massachusetts General Business Company, Boston. Organization certi- 
fied January 18, 1909. 1903, c. 437. 

Massachusetts Hospital Life Insurance Company, Boston. Chartered 
1818. 1817, c 180. 

Massachusetts Hotel Company, Boston. Organization certified De- 
cember 28, 1898. Pub. Stat., c. 106. 

Massachusetts Incorporation Company, Boston. Organization certified 
August 1, 1903. 1903, c. 437. 



298 TAX COMMISSIONER'S REPORT. [Jan. 

Massachusetts Investment & Loan Company, The, Boston. Organiza- 
tion certified October 7, 1903. 1903, c. 437; 1903, c. 437, 5 41. 

Massachusetts Investment and Realty Company, Boston. Organization 
certified August 2, 1905. 1903, c. 437. 

Massachusetts Iron and Steel Company, Worcester. Organization cer- 
tified November 28, 1908. 1903, c. 437. 

9 

Massachusetts Law and Adjustment Company, Boston. Organization 
certified May 18, 1909. 1903, c. 437. 

Massachusetts Leather Welting Company, Boston. Organization cer- 
tified February 1, 1908. 1903, c. 437. 

Massachusetts Lime Company, Sheffield. Organization certified Febra- 
ary 27, 1909. 1903, c. 437. 

Massachusetts Loan and Guarantee Company, Boston. Organization 
certified April 12, 1906. 1903, c. 437. 

Massachusetts Loan & Security Company, Boston. Organization cer- 
tified January 2, 1908. 1903, c. 437. 

Massachusetts Loan Company, Springfield. Organization certified Feb- 
ruary 5, 1904. 1903, c. 437. 

Massachusetts Machine Shop, Inc., Boston. Organization certified De- 
cember 21, 1906. 1903, c. 437. 

Massachusetts Magnetic and Botanic Institute, Incorporated, Boston. 
Organization certified February 4, 1907. 1903, c. 437. 

Massachusetts Merchants Company, The, Boston. Organization cer- 
tified January 23, 1908. 1903, c. 437. 

Massachusetts Mills In Georgia, Boston. Organization certified De- 
cember 21, 1894. Pub. Stat., c. 106. 

Massachusetts Mohair Plush Company, Boston. Organization certified 
October 14, 1891. Pub. Stat., c. 106. 

Massachusetts-Ohio Oil and Gas Company, Boston. Organization certi- 
fied April 16, 1909. 1903, c. 437. 

Massachusetts Oilless Bearings Company, Boston. Organization cer- 
tified December 9, 1904. 1903, c. 437. 

Massachusetts Optical Company, Boston. Organization certified Febru- 
ary 8, 1907. 1903, c. 437; 1903, c. 437, 5 41. 

Massachusetts Paper Box, Paper and Printing Company. Organization 
certified December 8, 1908. 1903, c. 437. 

Massachusetts Peat Fuel Company, Norwood. Organization certified 
May 25, 1909. 1903, c. 437. 

Massachusetts Public Service Company, Boston. Organization certified 
January 25, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 299 

Massachnsetts Real Estate Company, Lowell. Chartered 1892, c. 343. 

Massachusetts Rubber Company, Boston. Organization certified Jan- 
uary 7, 1903. Rev. Laws, c. 110. 

Massachusetts School of Law (Incorporated), Boston. Organization 
certified April 4, 1905. 1903, e. 437. 

Massachusetts School of Optometry, Inc., Boston. Organization certi- 
fied March 17, 1909. 1903, c. 437. 

Massachusetts Securities Company, Boston. Organization certified 
April 16, 1906. 1903, c. 437. 

Massachusetts Shoe Company, Boston. Organization certified June 25, 
1909. 1903, c. 437. 

Massachusetts Star Vending Company, Boston. Organization certified 
January 10, 1908. 1903, o. 437. 

Massachusetts Steamship Company, Boston. Organization certified 
September 24, 1907. 1903, c. 437. 

Massachusetts Steel Casting Company, Everett. Oiganization certified 
April 26, 1907. 1903, c. 437. 

Massachusetts Stone Company, Cambridge. Organization certified Jan- 
uary 29, 1904. 1903, c. 437. 

Massachusetts Storage Warehouse Company, Boston. Organization cer- 
tified August 28, 1909. 1903, c. 437. 

Massachusetts Talc Co., Boston. Organization certified April 11, 1905. 
1903, c. 437. 

Massachusetts Telephone and Telegraph Company, The, Boston. Or- 
ganization certified November 23, 1898. Pub. Stat., c. 106. 

Massachusetts Theatre Company, Boston. Organization certified May 
13, 1909. 1903, c. 437. 

Massachusetts Title Insurance Company, Boston. Organization certified 
Januaiy 19, 1885. Pub. Stat., c. 106, and Acts of 1884, c. 180. 

Massachusetts Tool Company, Greenfield. Organization certified May 
3, 1900. Pub. Stat, c. 106. 

Massachusetts Trust Company, Boston. Chartered 1870, c. 323. 1875, 
cl6;1902, c. 232. 

Massachusetts Wharf Coal Company, Boston. Organization certified 
August 19, 1898. Pub. Stat, c. 106. 

Massachusetts Window Fixture Company, Boston. Organization certi- 
fied June 6, 1905. 1903, c. 437. 

Massaemet Yam Mills, The, Colrain. Organization certified February 
27, 1892. Pub. Stat, c. 106. 



300 TAX COMMISSIONER'S REPORT. [Jan. 

Massasoit Company, Chester. Organization certified December 1^ 1906. 
1903, c. 437; 1903, c. 437, J 41. 

Massasoit Manufacturing Company, Fall River. Organization certified 
February 2, 1882. Pub. Stat., c. 106. 

Massasoit Whip Company, Westfield. Organization certified January 
26, 1887. Pub. Stat., c. 106; 1889, c. 133. 

Masten and Wells Fireworks Manufacturing Company, The, Boston. 
Oiganization certified January 14, 1892. Pub. Stat., c. 106. 

Master Mariners' Towboat Company, Gloucester. Organization certified 
April H 1905. 1903, c. 437. 

Masury-Young Company, Boston. Organization certified January 7, 
1907. 1903, c. 437. 

liiatagalpa Rubber Company, Boston. Organization certified January 
14,1909. 1903, c. 437. 

Matanzas Bay Company, Boston. Oiganization certified January 30, 
1907. 1903, c. 437. 

Matanzas Telephone Company, Boston. Organization certified Decem- 
ber 9, 1907. 1903, c 437. 

Matheson Company of Boston, Cambridge. Organization certified No- 
vember 16, 1906. 1903, c. 437. 

Matson life Raft Company, Boston. Organization certified November 
3,1909. 1903, c. 437. 

Mattakeesett Company, Newton. Organization certified December 24, 
1909. 1903, c. 437. 

Mattapan Deposit and Trust Company, South Boston. Chartered 
1891, c. 169. 

Mattapan Gas and Electric Light Company, Boston. Organization cer- 
tified April 25, 1904. Rev. Laws, c. 110. 

Mattapoisett Cranberry Company, Taunton. Organization certified 
September 9, 1903. 1903, c. 437. 

Mattapoisett Manufacturing Company, Mattapoisett Organization 
certified October 24, 1882. Pub. Stat., c. 106. 

Matthew F. Sheehan Co., Boston. Organization certified July 6, 1907. 
1903, c. 437. 

Matthews Manufacturing Company, Worcester. Organization certified 
January 29, 1894. Pub. Stat., c. 106. 

Maugus Printing Company, Wellesley. Organization certified Sep- 
tember 11, 1903. 1903, c. 437. 

Maverick Mills, Boston. Organization certified August 11, 1909. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 301 

Mawhinney Last Company, Worcester. Organization certified Decem- 
ber 16, 1893. Pub. Stat., c. 106. 

Mazwell-Briscoe Boston Company, Boston. Organization certified Sep- 
tember 7, 1906. 1903, c. 437; 1903, c. 437, j 41. 

Mayer ft Mack Amusement Co., Boston. Organization certified May 4, 
1909. 1903, c 437. 

Mayflower Laondry Company, Boston. Organization certified March 18, 
1909. 1903, c 437. 

Mayflower Worsted Mills, North Adams. Organization certified Decem- 
ber 4, 1906. 1903, c 437. 

Maynard & Potter, Incorporated, Boston. Organization certified Jmie 
6,1906. 19(J3, C.437. 

Maynard Corset Company, Worcester. Organization certified January 
9, 1908. 1903, c 437. 

Maynard-Gough Company, The, Worcester. Organization certified 
September 19, 1891. Pub. Stat., c. 106. 

Mayo Meat Company, Boston. Organization certified February 16, 
1892. Pub. Stat., c. 106. 

McAuliffe Non Siphoning Trap Company, Chelsea. Organization cer- 
tified November 16, 1906. 1903, c. 437. 

McAuslan and Wakelin Company, Holyoke. Organization certified 
January 18, 1909. 1903, c. 437. 

MeCallmn Hosiery Company, Northampton. Organization certified 
January 26, 1898. Pub. Stat., e. 106. 

McCarthy Bedding Company, Boston. Organization certified April 1, 
1907. 1903, c. 437. 

McCarthy's Inter-State Express Company, Hudson. Organization cer- 
tified May 11, 1909. 1903, c. 437. 

McDonald Hospital Inc., The, Brookline. Organization certified May 
18, 1909. 1903, c. 437. 

McDonald-Murphy Company, Incorporated, Boston. Organization cer- 
tified December 31, 1907. 1903, c. 437. 

McGinniss Company, The, Revere. Organization certified July 28, 1908. 
1903, c 437. 

McHenry Drug Company, Rockport. Organization certified May 14, 

1907. 1903, c 437. 

Mcintosh-Brown Co., Boston. Organization certified November 16, 

1908. 1903, c 437. 

Mcintosh Company, Springfield. Organization certified February 6, 
1902. Rev. Laws, c. 110. 



302 TAX COMMISSIONER'S REPORT. [Jan. 

McKenna, Thomas, Wellington Company, Boston. Organization eer- 
tified April 5, 1904. 1903, c. 437. 

MeKenzie Engraving Company, Boston. Organization certified Sep- 
tember 14, 1909. 1903, c. 437. 

McEIie Lighter Company, Boston. Organization certified July 22, 1902. 
Rev. Laws, c. 110. 

McKinnon and MeKenzie Company, Boston. Organization certified 
October 11, 1897. Pub. Stat, c. 106 ; 1903, c. 437, i 41. 

McKinnon Construction Company, Boston. Organization certified July 
25, 1904. 1903, c. 437; 1903, c. 437, $ 41. 

McKinnon Printing Company, Lynn. Organization certified May 22, 

1907. 1903, c. 437. 

McLaughlin & Reilly Co., Boston. Organization certified March 22, 
1909. 1903, c. 437. 

McLean, Black & Co., Inc., Boston. Organization certified November 
14, 1904. 1903, c. 437. 

McLean-Brandom Oil & Supply Co., Boston. Organization certified 
August 23, 1906. 1903, c. 437. 

McLellan & Brigham Company, Boston. Organization certified March 
23, 1896. Pub. Stat., c. 106. 

McManus Pharmacy, Inc., Pittsfield. Organization certified June 13| 
1903. Rev. Laws, c. 110. 1903, c. 437, 5 41. 

McPherson Bros. Co., Boston. Organization certified May 9, 1906. 
1903, c. 437. 

McYarish Company, The, Boston. Organization certified September 2, 
1905. 1903, c. 437. 

McWeeny Dry Goods Co., The, Boston. Organization certified July 14, 

1908. 1903, c. 437. 

Meadow Brook Ice Company, Quincy. Organization certified June 12, 
1908. 1903, c. 437. 

Meals Printing Co., Gardner. Organization certified December 15, 1908. 
1903, c. 437. 

Mechanics' Foundry and Machiae Co., Fall River. Organization certi- 
fied October 29, 1898. Pub. Stat., c. 106. 

Mechanics' Iron Foundry Company, Boston. Oi^anization certified 
May 15, 1882. Pub. Stat., c. 106. 

Mechanics' Loan and Trust (Inc.), Boston. Organization certified 
October 13, 1904. 1903, c. 437. 

Mechanics' Loan Co., Boston. Organization certified December 10, 1904. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 303 

Meehanies' Mills, Fall Hiver. Chartered 1868, c. 242. 

Mechanics' Trast Company, Boston. Organization certified June 24, 
1905. 1904, e. 374. 

Medfield and Medway Street Railway Company, The. Organization 
certified October 21, 1899. Pub. Stat., c. 113. 

Medfield Electric Light & Power Company, The, Medfield. Organiza- 
tion certified October 25, 1897. Pub. Stat., c. 106. 

Medfield Water Company, Medfield. Chartered 1892, e. 322. 

Medford Manufacturing Company, The, Medford. Organization cer- 
tified August 18, 1892. Pub. Stat., c. 106. 

Medford Trust Company, Medford. Organization certified October 13, 
1908. 1904, c. 374. 

Medford Woolen Manufacturing Company, The, Medford. Organiza- 
tion certified January 8, 1902. Rev. Laws, c. 110. 

Medical Gazette Publishing Company, The, Boston. Organization cer- 
tified December 13, 1905. 1903, c. 437. 

Mediterranean Yachting Club, The, Boston. Oiganization certified 
January 14, 1907. 1903, c. 437. 

Medlicott-Moigan Company, Springfield. Organization certified De- 
cember 14, 1903. 1903, c. 437. 

Medway Electric Light and Power Company, The, Medway. Organi- 
zation certified September 24, 1895. Pub. Stat., e. 106. 

Mehutchet Cranberry Co., Boston. Organization certified January 28, 

1908. 1903, c. 437. 

Meigs & Co., Incorporated, Springfield. Organization certified May 12, 
1898. Pub. Stat., c. 106. 

Meiael Press and Manufacturing Company, Boston. Organization cer- 
tified February 15, 1905. 1903, c. 437. 

Mekeel-Sevem-Wylie Company, Boston. Organization certified March 
16, 1907. 1903, c. 437. 

Meicher Company, Chelsea. Organization certified October 25, 1907. 
1903, c. 437. 

Mellen Express Company, Boston. Organization certified April 13, 

1909. 1903, c. 437. 

Mellish & Byfield Manufacturing Company, The, Boston. Organization 
©ertifled April 22, 1908. 1903, c. 437. 

Melrose Free Press Inc., The, Melrose. Organization certified Septem- 
ber 15, 1909. 1903, c. 437. 

Melrose Rubber Company, Boston. Organization certified December 
27,1907. 1903, c. 437. 



304 TAX COMMISSIONER'S REPORT. [Jan. 

Melville Pharmacy, Incorporated, Pittsfield. Organization certified 
September 7, 1909. 1903, c. 437. 

Melvia Bancroft Company, Lowell. Oi^^anization certified June 8, 1906. 
1903, c. 437. 

Melzar-Miller Manufacturing Company, Boston. Organization certified 
May 27, 1909. 1903, c. 437. 

Melzar Smith Company, Boston. Organization certified January 8, 

1906. 1903, c. 437. 

Memorial Press, The, Plymouth. Organization certified July 24, 1902. 
Bev. Laws, c. 110. 

Men of Mark in Massachusetts Company, Boston. Organization cer- 
tified February 9, .1906. 1903, c. 437. 

Menard, Charette & Menard Company, The, Attleborough. Organiza* 
tion certified May 6, 1908. 1903, c 437. 

Menashi, Khoury Company, The, Boston. Organization certified April 
3,1906. 1903, c. 437. 

Menthol Products Company, Worcester. Organization certified July 5, 
1905. 1903, c. 437. 

Mentor Company, Boston. Organization certified May 9, 1904. 1903, 
c437. 

Mercantile Discount Company, Boston. Organization certified October 
14, 1908. 1903, c 437. 

Mercantile Exchange, Incorporated, The, Boston, denization cer- 
tified June 26, 1908. 1903, c. 437. 

« 

Mercantile Fire and Marine Insurance Company, Boston. Chartered 
February 11, 1823. 1882, c. 8. 

Mercantile Monthly Company, The, Boston. Organization certified 
July 28, 1906. 1903, c. 437. 

Mercantile Supply Company, Boston. Organization certified June 21, 

1907. 1903, c. 437. 

Mercantile Trade Exchange, Inc., Boston and Maiden. Organization 
certified April 29, 1903. Rev. Laws, c. 110. 

Mercantile Trust Company, Boston. Chartered 1888, c. 424. 1897, 
c. 291. 

Mercantile Wharf Corporation, The, Boston. Chartered 1826, c. 13. 
1897, c. 195. . 

Merchant Box and Cooperage Company, Gloucester. Organization 
certified November 2, 1892. Pub. Stat, c. 106. 

Merchants and Consumers Co-operative Association, Boston. Organiza- 
tion certified September 18, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 305 

m 

Merehants and Manufacturers Credit Company, The, Boston. Organi- 
zation certified August 20, 1909. 1903, c. 437. 

Merehants and Mechanics Consolidated Realty and Investment Com- 
pany, Boston. Organization certified April 25, 1908. 1903, c. 437. 

Merehants & Miners Coal Agency Company, Boston. Organization 
certified July 6, 1909. 1903, c. 437. 

Merchants' Co-operative Express Company of Lawrence, Lawrence. 
Organization certified September 26, 1894. Pub. Stat., c. 106. 

Merchants Dye Works, Dedham. Organization certified May 29, 1907. 
1903, c. 437. 

Merchant's Inter-State Express Company, Marlborough. Organization 
certified May 7, 1909. 1903, c. 437. 

Merchants Law Exchange, Inc., The, New Bedford. Organization cer- 
tified January 26, 1909. 1903, c. 437. 

Merchants' Legal Stamp Company, Boston. Organization certified 
March 22, 1904. 1903, c. 437. 

Merchants' Manufacturing Company, Fall River. Chartered 1867, c. 81. 

Merehants Mill, Dedham. Organization certified May 13, 1907. 1903, 
c437. 

Merehants Salvage and Adjustment Company, The, Uxbridge. Organi- 
zation certified October 21, 1908. 1903, c. 437. 

Merchants' Steam Lighter Company, Boston. Organization certified 
November 18, 1881. 1870, c. 224. 

Merchants Transfer Co., Boston. Organization certified March 30, 
1909. 1903, c. 437. 

Merchants' Warehouse Company, Boston. Organization certified March 
21, 1899. Pub. Stat., c. 106. 

Merehants Wool Scouring Company, Boston. Organization certified 
November 5, 1908. 1903, c. 437. 

Mercury Publishing Company, New Bedford. Organization certified 
January 1, 1903. R«v. Laws, c. 110. 

Meredith Linen Mills, Boston. Organization certified January 21, 1909. 
1903, c. 437. 

Merg Engineering Company, Boston. Organization certified July 23, 
1908. 1903, c. 437. 

Merrick Lumber Company, Holyoke. Organization certified April 14, 
1884. Pub. Stat., c. 106. 

Merrill Dexter and Company Corporation, Boston. Organization cer- 
tified December 17, 1894. Pub. Stat., c. 106. 



306 TAX COMMISSIONER'S REPORT. [Jan. 

Menimac Amusement Company, Boston. Organization certified March 
2, 1908. 1903, c 437. 

Merrimac Chemical Company, Boston. Organization certified November 

30, 1863. 

Merrimack Clothing Company, The, LowelL Organization certified 
July 24, 1893. Pub. Stat., c. 106. 

Merrimack Engraving Company, Lowell. Organization certified August 
24, 1906. 1903, c. 437. 

Merrimac Hat Company, Amesbury. Organization certified July 24, 
1856. 

Merrimack Ice Co., The, Haverhill. Organization certified December 
27, 1884. Pub. Stat., c. 106; 1903, c. 437, i 41. 

Merrimac Iron Foundry, Lawrence. Organization certified September 
11,1903. 1903, c. 437. 

Merrimack Manufacturing Company, Lowell. Chartered 1822. 1821, 
c. 46. 

Merrimac Mattress Manufacturing Company, The, Boston. Organiza- 
tion certified August 20, 1896. Pub. Stat., c. 106. 

Merrimac Paper Company, Lawrence. Organization certified June 10, 
188L 1870, c. 224. 

Merrimac River Towing Company, Newburyport. Organization cer- 
tified May 23, 1882. Pub. Stat., c. 106. 

Merrimack Shoe Company, HaverhilL Organization certified December 

31, 1908. 1903, c. 437. 

Merrimack Valley Independent Telephone Company, Lowell. Organiza* 
tion certified June 15, 1906. Rev. Laws, c. 110. 

Merrimac Valley Steamboat Company, Haverhill. Organization cer- 
tified December 30, 1879. 1880, c. 10. 

Merrimack Woolen Company, Dracut. Organization certified July 7, 
1908. 1903, c. 437. 

Merritt Black Granite Company, Boston. Organization certified May 
11, 1907. 1903, c. 437. 

Merry Mount Granite Companv, Quincy. Organization certified Decem- 
ber 31, 1881. 1870, c. 224. 

Messenger Printing and Publishing Company, The, Worcester. Organi- 
zation certified March 30, 1906. 1903, c. 437. 

Metallic Drawing Roll Company, The, Springfield. Oi^anization cer- 
tified July 10, 1890. Pub. Stat,, c. 106. 

Metcalf Hospital, Winthrop. Organization certified August 10, 1906. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 307 

Methuen Company, Boston. Chartered 1822. 1821, c. 59. 

Metropolitan Air Gk)ods Company, Reading. Organization certified 
January 9, 1906. 1903, c. 437. 

Metropolitan Charcoal Company, Dedham. Organization certified No- 
vember 23, 1908. 1903, c. 437. 

Metropolitan Coal Company, Boston. Organization certified April 30, 
1898. Pub. Stat., c. 106. 

Metropolitan Collections Company, Cambridge. Organization certified 
September 6, 1905. 1903, c 437. 

Metropolitan Color Printing Company, Worcester. Organization cer- 
tified June 20, 1906. 1903, c. 437. 

Metropolitan Furniture Company, Springfield. Organization certified 
April 29, 1895. Pub. Stat.,*c. 106. 

Metropolitan Home Telephone Company, Boston. Organization cer- 
tified May 21, 1906. Rev. Laws, c. 110. 

Metropolitan Manufacturing Company, Boston. Organization certified 
January 28, 1899. Pub. Stat, c. 106. 

Metropolitan News and Publishing Company, Boston. Org^anization 
certified March 3, 1908. 1903, c 437. 

Metropolitan Specialtv Mfg. Co., Worcester. Organization certified 
March 26, 1907. 1903, c. 437. 

Metropolitan Steamship Company, The, Boston. Organization certified 
December 10, 1884. Pub. Stat., c. 106. 

Metropolitan Storage Warehouse Company, Cambridge. Organization 
certified May 8, 1894. Pub. Stat, c. 106. 

Metropolitan Trust, Inc., Boston. Organization certified February 17, 
1908. 1903, c 437. 

Metropolitan Wharf and Storage Company, Boston. Organization cer- 
tified September 23, 1901. Pub. Stat., c. 106. 

Metz Company, Waltham. Organization certified August 3, 1909. 
1903, c. 437. ' . 



Central Railway Company, Limited. Organized February 25, 
1880, under 1879, c. 274. 

Ifica Yamish & Insulation Company, Watertown. Organization cer- 
tified November 22, 1909. 1903, c. 437. 

Miehelin Tire Company of Massachusetts, Boston. Organization cer- 
tified August 7, 1908. 1903, c 437. 

Middle Creek Canon Coal Leasing Company, Boston. Organization cer- 
tified April 13, 1908. 1903, c. 437. 



308 TAX COMMISSIONER'S REPORT. [Jan. 

Middle Mass. Chemical Company, The, Palmer. Organization certified 
March 30, 1908. 1903, c. 437. 

Middlebury- Vermont Marble Company, Boston. Organization certified 
June 20, 1906. 1903, c. 437. 

Middleby Oven Company, The, Boston. Organization certified June 26, 
1905. 1903, c. 437. 

Middlesex & Boston Street Railway Company. Organization certified 
July 24, 1907. 1906, c. 463. 

Middlesex Aqueduct Corporation, Arlington. Organized October 21, 
1799. 

Middlesex Building Company, Framingham. Organization certified 
August 24, 1906. 1903, c. 437. 

Middlesex Company, Lowell. Chartered 1830, c. 9. 

Middlesex Composition Construction Company, Watertown. Organiza- 
tion certified October 3, 1906. 1903, c. 437. 

Middlesex Granite Company, Westford. Organization certified May 
12, 1909. 1903, c. 437. 

Middlesex Grocery Company, Lowell. Organization certified March 14, 
1907. 1903, "c. 437. 

Middlesex Highlands Hospital, Boston. Organization certified March 
10,1909. 1903, c. 437. 

Middlesex Land Company, Cambridge. Chartered 1888, c. 332. 

Middlesex Last Company, The, Maiden. Organization certified June 1, 
1894. Pub. Stat., c. 106. 

Middlesex Laundry Company, Melrose. Organization certified August 
7, 1908. 1903, c. 437. 

Middlesex North Pomona Grange Co-operative Association, LowelL 
Organization certified October 30, 1907. 1903, c. 437. 

Middlesex Real Estate Association of Cambridge, Cambridge. Char- 
tered 1887, c. 247. 

Middlesex Safe Deposit and Trust Company, Lowell. Chartered 1888, 
c. 421, 

Middlesex Traders Ice Company, The, Wakefield. Organization cer- 
tified May 24, 1901. Pub. Stat., c. 106. 

Miles Patent Company, Boston. Organization certified November 13, 
1909. 1903, c. 437. 

Milford and Uxbridge Street Railway Company. Chartered 1901, 
c. 379. 

Milford and Woonsocket Railroad Company, Milford. Chartered 1855, 
c. 269. 



1910.] PUBLIC DOCUMENT — No. 16. 309 

Milford, Attleborongh and Woonsocket Street Railway Company. 
Chartered 1898, e. 329. 1900, c. 292. 

Milford Automobile Machine Company, Milford. Organization cer* 
tified March 9, 1906. 1903, c. 437. 

Milford Daily News Company, Milford. Organization certified August 
4, 1905. 1903, c. 437. 

Milford Electric Light and Power Company, Milford. Chartered 1886, 
c 243. 

Ifilford, Franklin and Providence Railroad Company, Franklin. Or- 
ganized April 21, 1882. 

Milford Gas Light Company, Milford. Chartered 1854, c. 242. 

Milford Iron Foundry, Milford. Organization certified January 1, 
1903. Rev. Laws, c. 110. 

Milford Music Hall Company, Milford. Organization certified April 
30,1880. 1870, c. 224. 

Milford Pink Company, The, Milford. Organization certified October 
20, 1908. 1903, c. 437. 

Milford Rubber Cement Company, Boston. Organization certified June 
14,1906. 1903, c. 437. 

Milford Shoe Company, Milford. Organization certified June 20, 1889. 
Pub. Stat., c. 106. 

Milford Steam Heat, Power and Refrigeration Company, Milford. 
Chartered 1897, c 307. 

Milford Stone Company, The, Milford. Organization certified Decem- 
ber 18, 1905. 1903, c. 437. 

IClford Water Company, Milford. Chartered 1881, c. 77. 

Military Press Association, Boston. Organization certified December 
22, 1909. 1903, c. 437. 

Mill River Electric Light Company, Williamsburg. Organization cer- 
tified June 16, 1902. Rev. Laws, c. 110. 

Millbnry Electric Company,' Millbury. Organization certified May 6, 
1887. Pub. Stat, c. 106. 

liGllbury Water Company, Millbury. Chartered 1893, c. 214. 

Millen & Bailey, Incorporated, Boston. Organization certified March 
31, 1909. 1903, c. 437; 1903, c. 437, j 41. 

Millen & Williamson Company, Boston. Organization certified October 
30, 1907. 1903, c. 437. 

lOller & Goldberg Company, Boston. Organization certified March 17, 
1906. 1903, c. 437. 



310 TAX COMMISSIONER'S REPORT. [Jan. 

Miller Brothers, Incorporated, Amesbory. Organizatioii certified Maxeh 
31, 1909. 1903, c. 437. 

Miller, Franklin & Stevenson (Inc.), Boston. Organization certified 
December 12, 1903. 1903, c 437; 1903, c. 437, ( 41. 

Miller, Hapgood Shoe Company, Lynn. Organization certified July 20, 
1904. 1903, c. 437. 

MiUer-Richards Manufacturing Company, Worcester. Organization 
certified November 3, 1909. 1903, c. 437. 

Miller Wardrobe Company, The, Boston. Organization certified De- 
cember 29, 1908. 1903, c 437. 

Millers Falls Company, Erving. Organization certified February 14^ 
1873. 

Millers Falls Paper Company, Erving. Organization certified August 
• 16, 1902. Eev. Laws, c. 110. 

Millers River Box Company, Wendell. Organization certified December 
29, 1909. 1903, c. 437. 

Miller's River Manufacturing Company, AthoL Organization certified 
December S, 1863. 

Milliken and Robie Incorporated, Somerville. Organization certified 
March 22, 1909. 1903, c. 437. 

Millis Improvement Company, Boston. Organization certified May 17, 
1909. 1903, c. 437. 

Mills Transfer Company, Beverly. Organization certified March 29, 
1906. 1903, c. 437. 

Mills Woven Cartridge Belt Company, Worcester. Organization cer- 
tified September 6, 1905. 1903, c. 437. 

Milne & Chalmers, Inc., Quincy. Organization certified April 27, 1906. 
1903, c. 437. 

« 

Milton Bradley Company, Springfield. Organization certified January 
31, 1884. Pub. Stat., c. 106. 

Milton Building Associates, Milton. Orgffiiization certified March 10, 
1881. 1870, c. 224. 

Milton Chemical Co., Milton. Organization certified May 28, 1909. 
1903, c. 437. 

Milton Light and Power Company, Milton. Organization certified 
January 1, 1890. Pub. Stat., c. 106. 

Milton Polished Cast Stone Company, Milton. Organization certified 
February 11, 1907. 1903, c. 437. 

Milton Water Company, Milton. Chartered 1888, c. 411. 1897, c. 369. 



1910.] PUBLIC DOCUMENT — No. 16. 311 

Minard Engraving Company^ Boston. Organization certified June 2, 
1909. 1903, c. 437. 

Minard's Ldniment Manufaetniing Company, Boston. Organization 
certified March 10, 1899. Pub. Stat., c. 106. 

Miner and Company, Incorporated, Springfield. Organization certified 
January 13, 1909. 1903, c 437. 

Mintz Gordon Company, The, Worcester. Organization certified Jan- 
naiy 13, 1908. 1903, c. 437. 

Miracle Pressed Stone Company, Boston. Organization certified April 
18,1906. 1903, c. 437. 

Mirade Stone Company of Brockton, Brockton. Organization certified 
October 21, 1908. 1903, e. 437. 

Miseoe Spring Water Company, Boston. Organization certified June 7, 
1899. Pub. Stat., c. 106. 

Mitchell ft Company, Incorporated, Haverhill. Organization certified 
August 8, 1905. 1903, c. 437. 

« 

Mitchell & Harding Lumber Co., Lawrence. Organization certified 
September 3, 1908. 1903, c. 437. 

Mitchell & Sutherland, Incorporated, Boston. Organization certified 
April 25, 1907, 1903, c. 437. 

Mitchell Press, The, Boston. Organization certified May 22, 1906. 
1903, c 437. 

Mitchell Publishing Co., The, Boston. Organization certified December 
24, 1906. 1903, c. 437. 

Mitchell Punctureless Pneumatic Tire Company, Lynn. Oi^anization 
certified December 30, 1903. 1903, c. 437; 1903, c. 437, ( 41. 

Mitchell Sawyer Company, Sterling. Organization certified February 
27, 1903. Rev. Laws, c. 110. 

Mittineague Paper Company, West Springfield. Organization certified 
February 18, 1892. Pub. Stat., c. 106. 

Model Laundering Company, North Adams. Organization certified 
October 22, 1904, 1903, c. 437. 

Model Typewriter Inspection Co., Boston. Organization certified March 
3, 1905. 1903, c. 437; 1903, c. 437, 4 41. 

Modem Foundry Company, Boston. Organization certified March 6, 
1908. 1903, c 437. 

Modem Inter-State Express Company, Marlborough. Organization 
certified May 7, 1909. 1903, c. 437. 

Modem Motor Manufacturing Company, Boston. Organization cer- 
tified December 11, 1908. 1903, c. 437; 1903, c. 437, ( 4L 



312 TAX COMMISSIONER'S REPORT. [Jan. 

Mohawk Dairy Company, Boston. Organization certified October 1, 

1906. 1903, c. 437. 

Moist-Proof Concrete Block Company, Somerville. Organization cer- 
tified June 4, 1909. 1903, c. 437. 

Mollins Veterinary Remedy & Food Co., The, Boston. Organization 
certified May 17, 1904. 1903, c. 437. 

Mona Manufacturing Company, The, Boston. Organization certified 
April 22, 1907. 1903, c. 437. 

Monarch Clothing Company, Boston. Organization certified March 1, 
1904. 1903, c. 437. 

Monarch Hammock Company, Gloucester. Organization certified De- 
cember 14, 1909. 1903, c. 437. 

Monarch Leather Company of Boston, Mass., Boston. Organization 
certified February 19, 1908. 1903, c. 437. 

Monarch Sales Company, Boston. Organization certified March 29, 

1907. 1903, c. 437. 

Monarch Valve & Manufacturing Company, Springfield. Organization 
certified May 2, 1906. 1903, c. 437. 

Monatiquot Rubber Works Company, Braintree. Organization certified 
October 21, 1909. 1903, c. 437. 

Monitor Manufacturing Company, Bostoii. Organization certified 
August 20, 1908. 1903, c. 437. 

Monitor Speed Recorder Company, Cambridge. Organization certified 
January 10, 1907. 1903, c. 437. 

Monn Product Company, Worcester. Organization certified Augpist 5, 
1907. 1903, c. 437. 

Monn Product Sales Company, Boston. Organization certified Febra- 
ary 14, 1908. 1903, c. 437; 1903, c 437, ( 41. 

Montague City Rod Company, Montague. Organization certified Octo- 
ber 24, 1885. Pub. Stat., c. 106. 

Montague Electric Light & Power Co., Montague. Organization certified 
November 25, 1902. Rev. Laws, c. 110. 

Montague Paper Company, Montague. Organization certified May 9, 
1871. 

Montello Heel Company, Brockton. Organization certified May 14, 1908. 
1903, c. 437. 

Montgomery Company, Incorporated, The, Hadley. Organization cer- 
tified June 24, 1909. 1903, c. 437. 

Montgomery-Frost Company, Boston. Organization certified February 
12, 1907. 1903, c. 437; 1903, c. 437, ( 41. 



1910.] PUBLIC DOCUMENT — No. 16. 313 

Montrose Mfg. Company, Boston. Organization certified December 17, 
1908. 1903, c. 437. 

Monmnent Mills, Great Barrington. Chartered 1850, c. 217. 

Moore & Burgess Webbing Co., Acton. Organization certified February 
28, 1908. 1903, c 437. 

Moore & W3anan Elevator & Machine Works, Boston. Organization 
certified February 25, 1884. Pub. Stat., c. 106. 

Moore Brothers Company, Somerville. Organization certified January 
29, 1904. 1903, c. 437. 

Moore Drop Forging Company, Springfield. Organization certified 
October 15, 1900. Pub. Stat., c. 106. 

Moore-Smith Company, Boston. Organization certified December 24, 
1901. Pub. Stat., c. 106. 

Morandi-Proctor Company, Boston. Organization certified June 12, 
1905. 1903, c. 437. 

Morcombe Construction Company, The, Boston. Organization certified 
May 24, 1909. 1903, c. 437. 

Morewood Lake Ice Company, Pittsfield. Organization certified Jan- 
uary 30, 1901. Pub. Stat., c. 106. 

Morey Stationery Company, Brockton. Organization certified August 
19, 1909. 1903, c. 437. 

Morgan Bros. Co., Boston. Organization certified February 5, 1906. 
1903, c. 437. 

Morgan Construction Company, Worcester. Organization certified Sep- 
tember 23, 1891. Pub. Stat., c. 106. 

Morgan Creamery Co., Boston. Organization certified August 8, 1906. 
1903, c. 437. 

Morgan Envelope Company, Springfield. Organization filed April 27, 
1870. Reorganized March 6, 1872. 1870, c. 224, } 12. 

Morgan Spring Company, Worcester, denization certified November 
29,1881. 1870, c 224. 

Moriarty Gate Hoist Company, Boston. Organization certified July 16, 
1908. 1903, c. 437. 

Momingside Company (Inc.), The, Boston. Organization certified Feb- 
ruary 1, 1906. 1903, c. 437. 

Morrill Leather Company, Boston. Organization certified August 4, 
1887. Pub. Stat., c. 106. 

Morrison & Price Company, Boston. Organization certified October 9, 
1907. 1903, c. 437. 



314 TAX COMMISSIONER'S REPORT. [Jan. 

Morrison Company, The, Boston. Oz^nization certified July 5, 1905. 
1903, c. 437. 

Morrison Grocery Co., Boston. Organization certified February 2, 1903. 
Rev. Laws, e. 110. 

Morrison-Stoddard Company, Wakefield. Orgaivization certified De- 
cember 6, 1907. 1903, c. 437. 

Morse Brothers Paper Box Company, Boston. Organization certified 
September 24, 1903. 1903, e. 437. 

Morse Engraving Company, Melrose. Organization certified November 
5,1909. 1903, c 437. 

Morse-Gemmell Co., The, Worcester. Organization certified September 
24,1909. 1903, c. 437. 

Morse Twist Drill and Machine Company, New Bedford. Organization 
certified October 8, 1864. 

Morss So Whyte Company, The, Boston. Organization certified Jan- 
uary 17, 1905. 1903, c. 437. 

Mortgage and Equity Investment Company of Massachusetts, The, Bos- 
ton. Organization certified May 21, 1908. 1903, c. 437. 

Mortgage Security & Finance Company, Worcester. Organization cer- 
tified February 15, 1909. 1903, c. 437. 

Mosely and Maschin Incorporated, Westfield. Organization certified 
December 11, 1909. 1903, c 437. 

Most Famous Publishing Company, The, Springfield. Organization 
certified July 13, 1908. 1903, c 437. 

Motor Car Renting Company, Boston. Organization certified January 
1, 1907. 1903, c. 437. 

Motor Supply Company, Lowell. Organization certified July 9, 1908. 
1903, c. 437. 

Motor Transportation Company, Pittsfield. Organization certified 
August 15, 1908. 1903, c 437. 

Motorcycle Specialty Company, Boston. Organization certified April 
24,1906. 1903, c. 437. 

Mt. Cardigan Lumber Company, Boston. Organization certified March 
3,1905. 1903, c. 437. 

Mt. Carmel Cranberry Company, New Bedford. Organization certified 
April 10, 1906. 1903, c. 437. 

Mount Desert Qranite Co., Cambridge. Organization certified January 
26, 1904. 1903, c. 437. 

Mount Gardner Mining & Milling Company, The, Boston. Organiza- 
tion certified July 11, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 315 

Mount Holyoke Company, Holyoke. Organization certified March 28, 
1908. 1903, c 437. 

Monnt Holyoke lithia Spring Water Company, Holyoke. Organiza- 
tion certified September 30, 1898. Pub. Stat., c. 106. 

Moont Hope Finishing Company, Dighton. Organization certified June 
13, 1901. Pub. Stat., c 106. 

Mount Hope Iron Company, East Bridgewater. Chartered 1850, c. 28. 
1855, c. 156. 

Mount Hope Manufacturing Company, Somerset Organization certi- 
fied. January 9, 1909. 1903, c. 437. 

Mt Pleasant Banding Company, New Bedford. Organization certified 
June 15, 1907. 1903, c. 437. 

Mount Pleasant Stable Company, The, Boston. Organization certified 
Maitsh 25, 1908. 1903, c 437. 

Mt. Tom Railroad Company, Northampton. Chartered 1896, c. 510. 

Mount Tom Sulphite Pulp Company, The, Northampton. Organization 
certified November 2, 1889. Pub. Stat., c. 106. 

Mount Washington Spring Company, Boston. Organization certified 
July 1,1908. 1903, c 437. 

Mountain Mill Paper Company, Lee. Organization certified September 
27,1905. 1903, c. 437. 

Mountain Purity Spring Company, Boston. Organization certified May 
17,1909. 1903, c 437. 

Mountain Spring Water Company of Southampton, Massachusetts. 
Certificate filed in Secretary's office, January 6, 1900. Pub. Stat, 
c 110. 

Moving Sign Company, Boston. Organization certified September 25, 

1908. 1903, c 437. 

Mrs. Lincoln's Baking Powder Company, Boston. Organization cer- 
tified June 3, 1899. Pub. Stat., e. 106. 

Mrs. Wilson Incorporated, Boston. Organization certified June 25, 

1909. 1903, c. 437. 

Muir's Laundry, Inc., Worcester. Organization certified March 31, 1908. 
1903, c. 437. 

Mulliken Oil Co., Boston. Organization certified September 7, 1909. 
1903, c. 437. 

Multiplex Safety Razor Company, The, Boston. Organization certified 
October 30, 1906. 1903, c. 437. 

Municipal Filtration Company of New England, The, Boston. Or- 
ganization certified July 19, 1909. 1903, c. 437. 



316 TAX COMMISSIONER'S REPORT. [Jan. 

Munn-Nichols Company, The, Springfield. Organization certified March 
4, 1907. 1903, c. 437. 

Munroe and Amold-Merritt Express Company, Peabody. Organization 
certified August 31, 1905. 1903, o. 437. 

Munroe Felt and Paper Company, Lawrence. Organization certified 
July 12, 1881. 1870, c. 224. 

Munroe Press, The, Fall River. Organization certified January 24, 1908. 
1903, c. 437. 

Munson-Whitaker Company, Boston. Oi^^anization certified July 25, 
1906. 1903, c. 437. 

Murdock and Geb Company, Franklin. Organization certified June 23, 
1899. Pub. Stat., c. 106. 

Murdock-Shaw Company, Boston. Organization certified January 25, 
1906. 1903, c. 437. 

Murphy Boot and Shoe Company, Natiek. Oiiganization certified No- 
vember 4, 1902. Rev. Laws, c. 110. 

Murphy Brothers Company, Boston. Organization certified November 
6, 1908. 1903, c 437. 

Murphy Coal and Wood Company, Peabody. Oi^;anization certified 
July 14, 1906. 1903, c. 437. 

Murray & Tregurtha Company, Boston. Organization certified August 
11, 1900. Pub. Stat, c. 106. 

Murray Brothers Company, Lawrence. Organization certified March 2, 
1892. Pub. Stat., c. 106. 

Murray Company, The, Boston. Oi^anization certified December 21, 
1899. Pub. Stat., c. 106. 

Murray Shoe Co., Lynn. Organization certified July 21, 1899. Pub. 
Stat., c. 106. 

Musgrove Knitting Company, Pittsfield. Organization certified May 
10, 1899. Pub. Stat., c. 106. 

Musicians Supply Company, Boston. Organization certified June 13^ 
1905. 1903, c. 437. 

Musketaquid Mills, Lowell. Organization certified December 29, 1905. 
1903, c. 437. 

Mutual Coal Company of Fitchburg, Mass., Fitchburg. Organization 
certified March 16, 1904. 1903, c. 437. 

Mutual Direct Life Assurance Society of Boston, Boston. Chartered 
May 3, 1907. 1907, c. 368. 1908, c. 88. 1909, c. 355. 

Mutual District Messenger Company of Boston, Boston. Organization 
certified January 2, 1883. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 317 

Mutual Loan ft Investmeat Company/ Boston. Organization certified 
January 17, 1908. 1903, c 437. 

Mutual Medical Service Association, The, Springfield. Organization 
certified July 6, 1906. 1903, c. 437. 

Mutual Plumbing and Heating Company, The, Amherst. Organization 
certified May 17, 1906. 1903, c. 437. 

Mutual Rye Bread Baking Company, The, Chicopee. Organization cer- 
tified May 7, 1908. 1903, o. 437. 

Mutual Shoe Company, The, Lynn. Organization certified January 24, 
1908. 1903, c 437. 

Mutual Union Telegraph Company of Massachusetts, The, Boston. Or- 
ganization certified August 23, 1881. 1870, c. 224. 

Myrick Cranberry Bog Company, Carver. Organization certified Au- 
gust 9, 1900. Pub. Stat., c. 106. 

Myron L. Fuller Cranberry Company, Brockton. Organization certified 
November 27, 1908. 1903, c 437. 

Mystic Lumber Company, Boston. Organization certified February 9, 
1905. 1903, c. 437; 1903, c. 437, ( 41. 

Mystic Publishing Company, The, Framingham. Organization certified 
September 14, 1904. 1903, c. 437. 

Mystic Wharf- ft Storage Company, Boston. Organization certified 
December 1, 1896. Pub. Stat., c. 106. 

N. C. Messer Picture Framing Company, Pittsfield. Organization cer- 
tified January 18, 1907. 1903, c. 437. 

N. D. Cass Company, The, Athol. Organization certified February 7, 
1908. 1903, c 437. 

N. D. Dodge ft Bliss Co., Newbiiryport. Organization certified August 
18, 1892. Pub. Stat, c. 106. 

N. H. Poor Leather Company, Peabody. Organization certified No- 
vember 29, 1899, Pub. Stat., c. 106. 

N. H. Skinner Company, Taunton. Organization certified April 12, 
1897. Pub. Stat., c. 106. 

N. M. Quint Co., Peabody. Oi^anization certified April 17, 1907. 
1903, c. 437. 

N. B. Reed Company, Taunton. Organization certified June 28, 1906. 
1903, c. 437. 

N. Richardson Sons Manufacturing Company, Gloucester. Organiza- 
tion certified November 9, 1904. 1903, c. 437. 

N. S. Abbott Company, Lawrence. Organization certified October 17, 
1907. 1903, c. 437. 



318 TAX COMMISSIONER'S REPORT. [Jan. 

N. W. Rice Company, Boston. Organization certified April 10, 1900. 
Pub. Stat, c. 106. 

N. Ward Company, Boston. Organization certified May 21, IBSL 
1870, c. 224. 

N. Z. Graves & Co., Boston Branch, Incorporated, Boston. Organiza- 
tion certified December 15, 1904. 1903, c. 437; 1903, c. 437, ( 4L 

Nabant & Lynn Street Railway Company. Organization certified 
March 30, 1905. Rev. Laws, c. 112. 

Nabant Land Company, Nahant. Chartered 1875, c. 139. 1888, c 66 ; 
1904, c. 121. 

Nail-Less Cushion Heel-Seat Co., Lynn. Organization certified July 
26, 1906. 1903, c. 437. 

Nantasket Amusement Company, Boston. Organization certified June 
3, 1909. 1903, c, 437. 

Nantasket Beach Steamboat Company, Hingham. Oi^anization cer- 
tified June 13, 188L 1870, c. 224; 1882, c. 83; 1890, c 7. 

Nantucket Central Railroad Company, Nantucket. Chartered 1895, 
c. 91. 

Nantucket Gas and Electric Company, Nantucket. Chartered 1854, 
c. 19. Rev. Laws, c. 109, ( 9. 

Nantucket Telephone Company, Nantucket. Organization certified July 
29, 1896. Pub. Stat., c. 106. 

Nantucket Union Store, Nantucket. Organization certified June 21, 
1897. Pub. Stat,, c. 106. 

Napier Motor Company of America, Boston. Organization certified 
May 29, 1907. 1903, c. 437. 

Narragansett Fire Brick Company, Somerset. Organization certified 
June 18, 1908. 1903, c. 437. 

Narragansett Mills, Fall River. Organization certified July 5, 1871. 

Nashawannuck Manufacturing Company, Easthampton. Chartered 
1850, c. 132. 

Nashawena Mills, New Bedford. Organization certified June 16, 1909. 
1903, c. 437. 

Nashua and Acton Railroad. Chartered 1907, c 263. 1909, c 447. 

Nashua and Lowell Railroad Corporation, LowelL Chartered 1836, 
c. 249. 1881, c. 98. 

Nashua Card, Gummed and Coated Paper Company, Boston. Org^ani- 
zation certified April 29, 1904. 1903, c. 437. 

Nashua Publishing Company (Inc.), The, Boston. Organization cer- 
tified August 21, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 319 

Nashua River Paper Company^ Pepperell. Organization certified July 

27, 1894. Pub. Stat, c. 106. 

Nathan D. Dodge Shoe Company, Newburyport. Organization certified 
January 27, 1908. 1903, e. 437. 

Nathan Bobbins Company, Boston. Organization certified April 5, 
1895. Pub, Stat, c. 106. 

Natick and Needham Street Railway Company. Organization certified 
April 3, 1900. Pub. Stat., c. 113. 

Natick Citizen Printing Company, The, Natick. Organization certified 
March 23, 1883. Pub. Stat., c. 106. 

Natick Gas & Electric Company, Natick. Organization certified Jan- 
uary 15, 1895. Pub. Stat., c. 106. 

Natick Gas Light Company, Natick. Organization certified March 
16, 1875. 

Natick Inter-State Express Company, Natick. Organization certified 
May 21, 1909. 1903, c 437. 

Natick Protective Union, Natick. Organization certified November 23, 
1868. 1866, c. 290. 

Natick Underwear Company, Springfield. Organization certified April 
1, 1907. 1903, c, 437. 

National Allegrophone Company, Boston. Organization certified May 
13, 1908. 1903, c 437. 

National Amusement Company, Boston. Organization certified May 2, 
1908. 1903, c. 437. 

National Animal Food Company, Fitchburg. Organization certified 
February 1, 1907. 1903, c. 437. 

National Appraisal Company, Boston. Organization certified Decem- 
ber 3, 1907. 1903, c. 437. 

National Art Metal Company, Danvers. Organization certified January 

28, 1909. 1903, c. 437. 

National Associates, Inc., The, Boston. Organization certified Decem- 
ber 10, 1908. 1903, c. 437. 

National Automatic Fire Alarm Company, The, Boston. Organization 
certified May 13, 1907. 1903, c. 437. 

National Beef Company, Boston. Organization certified September 
28, 1901. Pub. Stat., c. 106. 

National Blank Book Company, Holyoke. Organization certified Jan- 
uary 8, 1897. Pub. Stat., c. 106. 

National Bonding and Securities Co., Boston. Organization certified 
June 1, 1908. 1903, c. 437. 



320 TAX COMMISSIONER'S REPORT. [Jan. 

National Cash Trading System Co., Worcester. Organization certified 
February 17, 1908. 1903, c. 437. 

National Coated Paper Corporation, Boston. Organization certified 
December 24, 1901. Pub. Stat, c. 106. 

National Co-operative Alliance, The, Boston. Organization certified 
April 18, 1891. Pub. Stat., c. 106. 

National Crash Mfg. Co., Boston. Organization certified September 
17, 1908. 1903, c 437. 

National Dock & Storage Warehouse Company, Boston. Organize^ 
tion certified January 2, 1905. 1903, c. 437. 

National Dock and Warehouse Company, East Boston. Chartered 
1865, c. 26. 

National Electric Equipment Company, Boston. Organization certified 
June 27, 1908. 1903, c. 437. 

National Electric Heating Company, Cambridge. Organization cer- 
tified September 4, 1908. 1903, c. 437. 

National Electric Manufacturing Company, Boston. Organization cer- 
tified November 30, 1908. 1903, c. 437. 

National Equipment Company, Boston. Organization certified Novem- 
ber 2, 1909. 1903, c. 437. 

National Feather Dyeing and Cleansing Company, Boston. Organiza- 
tion certified December 19, 1907. 1903, c. 437. 

National Felt Company, Easthampton. Organization certified October 
21,1905. 1903, c. 437. 

National Fireworks Distributing Company, Boston. Organization cer- 
tified January 2, 1906. 1903, c. 437. 

National Fly Trap and Novelty Company, Boston. Organization cer- 
tified February 5, 1907. 1903, c. 437. 

National Fruit Products Company, The, Boston. Organization certified 
November 21, 1908. 1903, c. 437. 

National Fur Company, The, Boston. Organization certified October 
28,1909. 1903, c. 437. 

National Hat & Cap Co., Inc., The, Worcester. Organization certified 
February 28, 1908. 1903, c. 437. 

National Hotel Company, The, Boston. Organization certified April 
12, 1907. 1903, c. 437. 

National Ice Co., Framingham. Organization certified June 22, 1906. 
1903, c. 437, 

National Insulator Company, Boston. Organization certified July 1, 
1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 321 

National Inter-State Express Company of Westboro, The, West- 
borough. Organization certified July 16, 1909. 1903, c. 437. 

National Lead Company of Massachusetts, Boston. Organization cer- 
tified January 2, 1905. 1903, c. 437. 

National Loan and Investment Company, Holyoke. Organization cer- 
tified July 22, 1909. 1903, c. 437. 

National Machine and Engine Company, Boston. Organization certified 
July 20, 1908. 1903, c. 437; 1903, c. 437, 5 41. 

National Mailing Case and Printing Company, Holyoke. Organization 
certified February 10, 1904. 1903, c. 437; 1903, c. 437, $ 41, 

National Manufacturing Company, The, Worcester. Organization cer- 
tified March 7, 1874. 

National Matzo Company of Boston, Boston. Organization certified 
July 3, 1908. 1903,0.437. 

National Needle Company, Springfield. Organization certified Octo- 
ber 4, 1873. 

National Nitro-Culture Company, Boston. Organization certified No- 
Tember 17, 1904. 1903, c. 437. 

National Oil Company of Cuba, The, Boston. Organization certified 
July 21, 1909. 1903, c. 437. 

National Pai)er Gk>ods Company, Springfield. Organization certified 
May 13, 1905. 1903, c. 437. 

National Papeterie Company, Springfield. Organization certified Jan- 
uary 15, 1889. Pub. Stat., c. 106. 

National Publishing and Trading Company, Boston. Organization cer- 
tified November 24, 1903. 1903, c. 437. 

National Roller Chafe Iron Company, Medway. Organization certified 
June 3, 1893. Pub. Stat., c. 106; 1891, c. 360. 

National Scale Company, Chicopee. Organization certified February 
18, 1909. 1903, c. 437. 

National Securitiee Company, Boston. Organization certified Septem- 
ber 4, 1908. 1903, c 437. 

National Separator & Machine Company, Boston. Organization cer- 
tified December 1, 1908. 1903, e. 437. 

National Shoe Stores, Inc., Boston. Organization certified May 27, 
1909. 1903, c. 437; 1903, c. 437, J 41. 

National Soap Corporation, Boston. Organization certified June 7, 
1904. 1903, c 437. 

National Soda Fountain Company, Boston. Organization certified Jan- 
uary 9, 1907. 1903, c. 437; 1903, c. 437, J 41. 



322 TAX COMMISSIONER'S REPORT. [Jan. 

National Supply Company, Boston. Organization certified December 

23, 1899. Pub. Stat., c. 106. 

National Theatre Corporation, Boston. Organization certified Decern* 
ber 28, 1909. 1903, c. 437. 

National Ventilating Company, .The, Boston. Organization certified 
October 7, 1909. 1903, c. 437. 

National Wire Cloth Company, Springfield. Organization certified 
May 12, 1904. 1903, c. 437. 

Naumkeag Clothing Company, The, Holyoke. Organization certified 
November 25, 1908. 1903, c. 437. 

Naumkeag Steam Cotton Company, Salem. Chartered 1839, c. 113. 

Naumkeag Trust Company, Salem. Organization certified October 7, 
1909. 1904, c. 374. 

Naumkeag Warehouse Company, Salem. Organization certified Decem- 
ber 27, 1909. 1903, c. 437. 

Navin & Kelly Company, Boston. Organization certified March 24, 

1905. 1903, c. 437. 

Neapolitan Ice Cream Company, Cambridge. Organization oertified 
November 6, 1905. 1903, c. 437. 

Needham Gas Company, The, Needham. Organization certified August 
1, 1905. Rev. Laws, c. 110. 

Nehemiah Lee Coal Company, Lynn. Organization certified July 23, 
1908. 1903, c. 437. 

Nelmaur Company, The, Worcester. Organization certified April 4, 

1906. 1903, c. 437. 

Nemasket Springs Co., Middleborough. Organization certified October 

24, 1906. 1903, c. 437. 

Nemasket Worsted Mills, Middleboro. Organization certified May 23, 
1906. 1903, c. 437. 

Neponset Reservoir Company, East Walpole. Chartered 1845, c. 48. 

Neponset River Coal Company, Milton. Organization certified July 
13,1906. 1903, c. 437. 

Never Clog Salt-Shaker Company, Boston. Organization certified Janu- 
ary 12, 1909. 1903, c. 437. 

Never Shrink Companv, Boston. Organization certified December 20, 
1905. 1903, c. 437. 

Nevins Company, The, Boston. Organization certified October 15, 1898. 
Pub. Stat., c. 106. 

New Arlington Co-operative Association, Lawrence. Organization cer- 
tified November 9, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 323 

New Bedford and Agawam Finishing Company, Wareham. Organiza- 
tion certified September 22, 1909. 1903, c. 437. 

New Bedford and Onset Street Railway Company. Organization cer- 
tified January 23, 1901. Pub. Stet., c. 113. 

New Bedford & Providence Express Co., New Bedford. Organization 
certified March 31, 1909. 1903, c. 437. 

New Bedford Base Ball and Athletic Association, New Bedford. Or- 
ganization certified April 18, 1906. 1903, c. 437. 

New Bedford Baseball Association, New Bedford. Organization cer- 
tified March 16, 1909. 1903, c. 437. 

New Bedford Cordage Company, New Bedford. Chartered 1846, c. 1. 

New Bedford Cotton Mills Corporation, New Bedford. Organization 
certified April 13, 1909. 1903, c. 437. 

New Bedford Cranberry Company, New Bedford. Organization cer- 
tified September 9, 1905. 1903, c 437. 

New Bedford Curtain Fixture Company, New Bedford. Organization 
certified March 5, 1906. 1903, c. 437. 

New Bedford Dry Goods Company, New Bedford. Organization cer- 
tified October 21, 1898. Pub. Stat., c. 106. 

New Bedford Emergency Hospital, New Bedford. Organization cer- 
tified July 7, 1905. 1903, c. 437. 

New Bedford Express Co., New Bedford. Organization certified Janu- 
ary 20, 1909. 1903, c. 437. 

New Bedford Extractor Company, New Bedford. Organization cer- 
tified August 5, 1904. 1903, c. 437. 

New Bedford Fish Company, Incorporated, New Bedford. Organization 
certified May 28, 1900. Pub. Stat., i. 106. 

New Bedford Foundry and Machine Company, New Bedford. Organi- 
zation certified January 4, 1907. 1903, c. 437. 

New Bedford Gas and Edison Light Company, New Bedford. Char- 
tered 1850, c. 144. 1891, c. 46. 

New Bedford Ice Company, The, New Bedford. Organization certified 
March 14, 1872. 

New Bedford Loom Picker and Strap Company, New Bedford. Or- 
ganization certified January 16, 1908. 1903, c. 437. 

New Bedford, Martha's Vineyard and Nantucket Steamboat Company, 
New Bedford. Chartered 1886, c. 8. 

New Bedford Opera House Company, New Bedford. Organization 
certified March 31, 1882. Pub. Stat., c. 106. 



324 TAX COMMISSIONER'S REPORT. [Jan. 

New Bedford Polo Assoeiation, New Bedford. Organization certified 
December 8, 1908. 1903, c. 437. 

New Bedford Pressed Stone Company, Boston. Organization certified 
July 9, 1907. 1903, c. 437. 

New Bedford Real Estate Association, New Bedford. Chartered 1889, 
c. 26. 

New Bedford Rubber Company, New Bedford. Organization certified 
October 26, 1899. Pnb. Stat., c. 106. 

New Bedford Safe Deposit and Trust Company, New Bedford. Char- 
tered 1887, c. 42. 

New Bedford Tow Boat Corporation, New Bedford. Organization cer- 
tified May 10, 1894. Pub. Stat., c. 106. 

New Bedford Valve Manufacturing Company, New Bedford. Organi- 
zation certified October 9, 1909. 1903, c. 437. 

New Bedford Woodworking Company, New Bedford. Organization 
certified September 17, 1909. 1903, c. 437. 

New Boars Head Hotel Co., The, Amesbury. Organization certified 
July 2, 1908. 1903, c. 437. 

New Boston Music Hall, Boston. Organization certified December SO, 
1893. Pub. Stat., c. 106. 

New Can Company, The, Boston. Organization certified December 26, 
1902. Rev. Laws, c. 110. 

New England Adamant Company, Boston. Organization certified De- 
cember 2, 1905. 1903, c. 437. 

New England Advertising Company, Boston. Organization certified 
April 25, 1907. 1903, c. 437. 

New England Agency Company, Boston. Oi^anization certified De- 
cember 11, 1907. 1903, Vj. 437. 

New England Amusement and Entertainment Co., The, Boston. Or- 
ganization certified July 26, 1907. 1903, c. 437. 

New England Amusement Company, The, Boston. Organization cer- 
tified June 7, 1907. 1903, c. 437. 

New England Amusement Company of Worcester, Worcester. Organi- 
zation certified June 12, 1907. 1903, c. 437. 

New England and Savannah Steamship Company, The, Boston. Or- 
ganization certified August 19, 1887. Pub. Stat, c. 106. 

New England Annealing & Tool Company, Boston. Organization cer- 
tified December U, 1907. 1903, c. 437. 

New England Audit Co., Springfield. Organization certified May 25, 
1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 325 

New England Anto-matic Shoe-Shining Company^ Boston. Organiza^ 
tion certified April 20, 1909. 1903, c. 437. 

New England Barrel Machine Mfg. Co., Boston. Organization certified 
November 12, 1909. 1903 c. 437. 

New England Bedding Company, Boston. Organization certified June 
18, 1903. Rev. Laws, c 110. 

New England Beef Company, Boston. Organization certified April 17, 
1896. Pub. Stat., c. 106. 

New England Biscuit Company, Worcester. Organization certified Jan- 
uary 3, 1905. 1903, c. 437. 

New England Black Slate Company, Boston. Organization certified 
October 29, 1906. 1903, c. 437. 

New England Blacking Company, Inc., Boston. Organization certified 
February 23, 1909. 1903, c. 437. 

New England Bolt & Steel Company, Boston. Organization certified 
December 29, 1897. Pub. Stat., c. 106; 1903, c. 437, $ 41. 

New England Building Finish Company, Chelsea. Organization cer- 
tified July 1, 1909. 1903, c. 437. 

New England Cameraphone Company, Boston. Organization certified 
December 9, 1908. 1903, c. 437. 

New England Candle Company, The, Boston. Organization certified 
August 12, 1909. 1903, c. 437. 

New England Car Advertising Company, Boston. Organization cer- 
tified June 27, 1906. 1903, c. 437. 

New England Cereal Company, Boston. Organization certified October 
17, 1904. 1903, c. 437. 

New England Cereal Company, Boston. Organization certified De- 
cember 8, 1908. 1903, c. 437. 

New England Chemical Co., Abington. Organization certified March 
31, 1909. 1903, c. 437. 

New England Cigar Box Company, Boston. Organization certified De- 
cember 3, 1907. 1903, c. 437. 

New England Cloak and Suit Company, Boston. Organization certified 
December 2, 1903. 1903, c. 437. 

New England Coal and Coke Company, Boston. Organization certified 
March 26, 1909. 1903, c. 437. 

New England Cold Storage and Warehouse Company, Pittsfield. Or- 
ganization certified January 31, 1905. 1903, c. 437. 

New England Collateral Loan Company, Worcester. Organization cer- 
tified January 25,' 1904. 1903, c. 437. 



326 TAX COMMISSIONER'S REPORT. [Jan. 

New England Consolidated Nurseries Co.^ The, Boston. Organization 
certified January 29, 1907. 1903, c. 437. 

New England Contracting Co., Worcester. Organization certified Janu- 
ary 12, 1909. 1903, c. 437. 

New England Cotton Yam Company, New Bedford. Organization cer- 
tified November 27, 1903. 1903, c. 437. 

New England Counter Company, Lynn. Organization certified Novem- 
ber 22, 1900. Pub. Stat., c. 106. 

New England Craftsman, Boston, denization certified September 
17, 1907. 1903, c. 437. 

New England Cranberry Sales Company, Middleborough. Organizar 
tion certified February 8, 1907. 1903, c. 437. 

New England Custom Tailoring Company, Boston. Organization cer- 
tified September 30, 1908. 1903, c 437. 

New England Delivery Co., Boston. Organization certified December 

24, 1909. 1903, c. 437. 

« 

New England Despatch Company, Boston. Organization certified 
March 23, 1885. Pub. Stat., c. 106; 1887, c. 41. 

New England Discount Company, Boston. Organization certified June 
16, 1908. 1903, c. 437. 

New England Dyna-Battery Company, Boston. Organization certified 
April 10, 1909. 1903, c. 437. 

New England Embroidering Company, Boston. Organization certified 
August 16, 1906. 1903, c. 437. 

New England Engine and Boat Association, Incorporated, Boston. Or- 
ganization certified May 1, 1907. 1903, c. 437. 

New England Engineer, Inc., Boston. Organization certified June 23, 
1908. 1903, c. 437. 

New England Engineering and Equipment Company, Boston. Organi- 
zation certified July 30, 1907. 1903, c. 437. 

New England Envelope Company, Worcester. Organization certified 
December 8, 1906. 1903, c. 437. 

New England Farm Stock Company, Greenfield. Organization certified 
April 28, 1905. 1903, c. 437. 

New England Feed and Fuel Company, Boston. Organization certified 
June 28, 1907. 1903, c. 437. 

New England Felt Roofing Works, Boston. Organization certified June 

25, 1891. Pub. Stat., c. 106. 

New England Fibre Blanket Company, Worcester. Organization cer- 
tified June 12, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 327 

New England Fire Proofing Corporation, Boston. Organization cer- 
tified December 11, 1909. 1903, c. 437. 

New England Forest, Fish and Game Association, The, Boston. Or- 
ganization certified July 20, 1905. 1903, c. 437. 

New England Fruit Company, Boston. Organization certified March 0, 
1908. 1903, c 437. 

New England Fuel Company, Worcester. Organization certified March 
21, 1900. Pub. Stat., c. 106. 

New England Ghranite Machine Company, Boston. Organization certi- 
fied April 8, 1905. 1903, c. 437. 

New England Insurance Agency, Boston. Organization certified Jan- 
uary 7, 1907. 1903, c. 437. 

New England Iron & Hardware Association, Boston. Organization 
certified May 12, 1894. Pub. Stat., c 106. 

New England Iron Works Co., Boston. Organization certified Novem- 
ber 6, 1907. 1903, c. 437. 

New England Kennel Bureau, Inc., The, Boston. Organization certified 
May 4, 1908. 1903, c. 437. 

New England Lamp Company, Maiden. Organization certified March 
18, 1901. Pub. Stat., c. 106. 

New England Lave Stock Company, Lynn. Organization certified 
F^ruary 26, 1909. 1903, c. 437, 

New England Magazine Company, Boston. Organization certified May 
18, 1907. 1903, c. 437. 

New England Manufacturers Association, Boston. Organization cer- 
tified November 24, 1906. 1903, c. 437. 

New England Maple Syrup Company, Boston. Organization certified 
January 5, 1905. 1903, c. 437. 

New England Metal Culvert Company, Palmer. Organization certified 
December 26, 1907. 1903, c. 437. 

New England Mineral Company, The, Chester. Organization certified 
December 29, 1903. 1903, c. 437; 1903, c. 437, J 41. 

New England Motor Company, The, Lowell. Organization certified 
March 25, 1898. Pub. Stat., c. 106. 

New England Motor Vehicle Company, Boston. Organization certified 
November 22, 1909. 1903, c. 437. 

New England News Company, The, Boston. Organization certified 
December 14, 1909. 1903, c. 437. 

New England Newspaper Publishing Company, The, Boston. Organi- 
zation certified March 24, 1904. 1903, c. 437. 



328 TAX COMMISSIONER'S REPORT. [Jan. 

New England Nurseries (Inc.), The, Bedford. Organization certified 
February 28, 1907. 1903, c. 437. 

New England Office Furniture Company, Boston. Organization certified 
July 22, 1907. 1903, c. 437. 

New England Oil Company, Somerville. Organization certified No- 
vember 24, 1905. 1903, c. 437. 

New England Optical Company, Boston. Organization certified Octo- 
ber 4, 1904. 1903, c. 437. 

New England Paper Bag Company, Boston. Organization certified 
September 28, 1906. 1903, c. 437. 

New England Patent Fire Escape Company, Boston. Organization cer- 
tified March 17, 1883. Pub. Stat., c. 106. 

New England Patent Stage Company, Everett. Organization certified 
March 9, 1909. 1903, c. 437. 

New England Portrait Company, Boston. Organization certified De- 
cember 11, 1908. 1903, c. 437. 

New England Potato Association, Boston. Organization certified Octo- 
ber 3, 1906. 1903, c 437; 1903, c. 437, $ 41. 

New England Publicity Bureau, Inc., Boston. Organization certified 
December 2, 1907. 1903, c. 437; 1903, c. 437, i 41. 

New England Publicity Company, Maiden. Organization certified 
February 13, 1907. 1903, c. 437. 

New England Publishing Company, The, Boston. Organization certified 
October 20, 1875. 1870, c. 224. 

New England Realty Co. (Incorporated), Boston. Organization cer- 
tified November 29, 1907. 1903, c. 437. 

New England Reed Company, Boston. Organization certified June 9, 
1897. Pub. Stat., c 106. 

New England Registry Bureau, Boston. Organization certified No- 
vember 16, 1903. 1903, c. 437. 

New England Reporting Agency, Incorporated, Boston. Organization 
certified May 10, 1905. 1903, c. 437. 

New England Royal Lamp Company, Springfield. Organization cer- 
tified March 9, 1908. 1903, c. 437. 

New England Rubber Shoe Company, Boston. Organization certified 
January 6, 1902. Rev. Laws, c. 110. 

New England Sales Company, Boston. Organization certified April 2, 
1908. 1903, c. 437, 

New England Securities Company, Boston. Organization certified De- 
cember 28, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 329 

New England Shoe Manafactnring Company, Brockton. Organization 
certified May 4, 1909. 1903, c. 437; 1903, c. 437, 5 41. 

New England Skirt Pleating Company, Boston. Organization certified 
September 16, 1907. 1903, c. 437. 

New England Steel Casting Company, Hyde Park. Organization cer- 
tified July 18, 1904. 1903, c. 437. 

New Elngland Structural Company, Boston. Organization certified De- 
cember 5, 1889. Pub. Stat, o. 106 ; 1891, c. 360. 

New England Supply Company, Boston. Organization certified Sep- 
tember 14, 1909. 1903, c. 437. 

New England Tank & Tower Company, Boston. Organization certified 
November 24, 1902. Rev. Laws, c. 110. 

New England Tanning Company, Saugus. Organization certified March 
15, 1907. 1903, c 437. 

New England Telegraph Company, Boston. Organization certified 
April 7, 1884. Pub. Stat,, c. 106. 

New England Telephone and Telegraph Company, New York. 

New England Telephone and Telegraph Company of Massachusetts, 
The, Boston. Organization certified May 17, 1888. Pub. Stat., 
e. 106. 

New England Tobacco Company, Boston. Organization certified April 
7, 1909. 1903, c 437. 

New England Trading Company, The, Boston. Organization x^rtified 
May 22, 1908. 1903, c. 437. 

New England Transfer Advertising Company, Boston. Organization 
certified March 2, 1909. 1903, c. 437. 

New England Trolley Wheel Co., Chicopee. Organization certified De- 
cember 19, 1907. 1903, c. 437. 

New England Trust Company, The, Boston. Chartered 1869, c. 182. 

New England Waste Cleaning and Oil Extracting Company, Boston. 
Organization certified January 18, 1907. 1903, c. 437. 

New England Wholesale Furniture Company, Boston. Organization 
certified December 4, 1908. 1903, c. 437. 

New Hampshize Amusement Company, Boston. Organization certified 
March 26, 1906. 1903, c. 437. 

New Hampshire Rawhide Pulp Board Box Co., Boston. Organization 
certified May 31, 1907. 1903, c. 437. 

New Hampshire Securities Company, Boston. Organization certified 
August 21, 1906. 1903, c. 437. 



330 TAX COMMISSIONER'S REPORT. [Jan^ 

New Haven and Northampton Company, Westfield (and New Haven^ 
Conn.). Chartered 1862, c. 97. 

New Home Sewing Machine Company, The, Orange. Organization cer- 
tified May 28, 1906. 1903, c. 437. 

New Idea Mfg. Co., Worcester.' Organization certified June 6, 1908. 
1903, c. 437. 

New London Northern Railroad Company, New London, Conn. Char- 
tered 1860, c. 38. 1869, c. 315. 

New Marlboro' Association, New Marlborough. Organization certified 
July 31, 1905. 1903, c. 437. 

New Marshall Engine Company, The, Montague. Organization cer- 
tified June 21, 1905. 1903, c. 437. 

New Mattakessett Creeks, Proprietors of the, Edgartown. Chartered 
1889, c. 335. 

New Process Company, Boston. Organization certified February 8^ 
1907. 1903, c. 437. 

New Process Gas and Supply Company, New Bedford. Organization 
certified November 5, 1908. 1903, c. 437. 

New Process Twist Drill Company, Taunton. Organization certified 
December 1, 1888. Pub. Stat., c. 106. 

New Salem Co-operative Creamery Company, New Salem. Organiza- 
tion certified June 1, 1894. Pub. Stat., c. 106. 

New System Motor Company, Chicopee. Organization certified June- 
8, 1909. 1903, c. 437. 

New Talmud Publishing Company, Boston. Organization certified 
October 25, 1907. 1903, c. 437. 

New York and Boston Despatch Express Company, Boston. Organiza- 
tion certified June 16, 1873. 

New York, Brockton and Boston Canal and Transportation Company.. 
Chartered 1906, c. 532. 

New York Importers Tea Company, Clinton. Organization certified 
April 20, 1906. 1903, c. 437. 

New York Mattress Companv, Boston. Organization certified Septem- 
ber 16, 1907. 1903, c. 437. 

New York, New England Company, The, Holyoke. Organization cer- 
tified April 6, 1909. 1903, c. 437. 

New York, New Haven and Hartford Railroad Company, New York. 
Chartered 1872, c. 171. 

New York Store Incorporated, Norwood. Organization certified May 
22, 1907. 1903, c. 437. 



1910.1 PUBLIC DOCUMENT — No. 16. 331 

Newark Lunch Company, The, Boston. Organization certified March 
24,1904. 1903, c. 437. 

Newbury Stable Company, Boston. Organization certified April 7, 
1886. Pub. Stat., c. 106. 

Newburyport Amusement Company, Newburyport. Organization cer- 
tified September 19, 1905. 1903, c. 437. 

Newburyport Fish Cold Storage Company, Newburyport Organization 
certified August 24, 1908. 1903, c 437. 

Newburyport Gas and Electric Company, Newburyport. Chartered 
1850, c. 147. 1889, c. 96. 

Newburyport Herald Company, The, Newburyport. Organization cer- 
tified November 29, 1889. Pub. Stat, c. 106. 

Newburyport Silver Company, Newburyport. Organization certified 
March 13, 1903. Rev. Laws, c. 110. 

NeweU and Knowlton, Incorporated, Peabody. Organization certified 
April 26, 1902. Rev. Laws, c. 110. 

Newell and Snowling Construction Company, Uxbridge. Organization 
certified December 21, 1897. Pub. Stat, c. 106. 

Newell-Putnam Manufacturing Company, Springfield. Organization 
certified December 5, 1904. 1903, c. 437. 

Newman the Shoeman, Incorporated, Boston. Organization certified 
March 24, 1905. 1903, c. 437. 

Newport Provision Company, Boston. Organization certified October 
22, 1907. 1903, c. 437. 

Newport Transfer Express Company, Boston. Organization certified 
October 26, 1881. 1870, c. 224. 

News Publishing Company of Framingham, Framingham. Organiza- 
tion certified December 31, 1902. Rev. Laws, c. 110. 

Newton and Watertown Gas Light Company, Watertown. Chartered 
1854, c. 44. 

Newton Garage A Automobile Company, Newton. Organization cer- 
tified April 25, 1907. 1903, c. 437. 

Newton Graphic Publishing Co., Newton. Organization certified Au- 
gust 25, 1900. Pub. Stat., c. 106. 

Newton Paper Company, Holyoke. Organization certified May 6, 1876. 

Newton Real Estate Association of Newton, Newton. Chartered 1889, 
c. 149. 

Newton Street Railway Company, Newton. Chartered 1886, c. 341. 

Newton Trust Company, Newton. Chartered 1894, c. 152. 1908, c. 163. 



332 TAX COMMISSIONER'S REPORT. [Jan, 

NewtoDville and Watertown Street Railway Company, Newton. Or- 
ganization certified May 29, 1893. Pub. Stat., c 113. 

Newtonville Trust Company, Newton. Chartered 1894, c. 168. 

Niagara Laundry Company, Boston. Organization certified May 3, 
1906. 1903, c. 437. 

Nicholas M. Williams Company, Boston. Organization certified Feb- 
ruary 7, 1908. 1903, c. 437. 

Nichols & Drown Company, Lynn. Organization certified January 30, 

1906. 1903, c. 437. 

Nichols & Stone Company, Gardner. Organization certified October 23, 

1907. 1903, c. 437. 

Nichols-Hill Co. Inc., Medford. Organization certified April 8, 1909. 
1903, c. 437. 

Nickerson Company, Boston. Organization certified October 17, 1893. 
Pub. Stat., c 106; 1891, c. 360. 

Nickerson Diy Goods Company, The, Leominster. Organization cer- 
tified January 23, 1907. 1903, c. 437. 

Nickerson Manufacturing Company, The, Maiden. Organization cer- 
tified November 16, 1909. 1903, c. 437. 

Nicolet Optical Company, Fall River. Organization certified November 
22, 1909. 1903, c 437. 

Nielsen Glove Company, Boston. Organization certified August 24, 
1905. 1903, c. 437. 

Nightingale & Childs Company, Boston. Organization certified March 
25, 1902. Rev. Laws, c 110. 

Nightingale>Grant Company, Boston. Organization certified November 
20,1908. 1903,0.437. 

Niles and Onthank Provision Company, Boston. Organization certified 
February 23, 1906. 1903, c. 437. 

Nine Mile Pond Fishing Company, Barnstable. Chartered 1860, c 91. 

Niola Mining Company, Limited, Boston. Organization certified Au- 
gust 11, 1909. 1903, c. 437. 

Nippon Importing Company, Boston. Organization certified November 
10, 1905. 1903, c. 437. 



No-Match Electric Manufacturing Co., Boston. Organization certified 
August 2, 1907. 1903, c. 437. 

Noble Cigar Company, Westfield. Organization certified June 30, 1909. 
1903, c, 437. 

Nobscot Mountain Spring Company, Boston. Organization certified 
October 29, 1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 333 

Koekege Mills, Fitchburg. Organization certified February 24, 1893. 
Pub. Stat., c 106. 

Nodekay Products Company, Boston. Organization certified February 
27, 1908. 1903, c 437. 

Non-Corrosiye Valve and Pipe Company, Boston. Organization certified 
Febroary 23, 1906. 1903, c. 437. 

Nonantum Coal Company, Newton. Organization certified January 10, 
1898. Pub. Stat., c. 106. 

Nonotuek Silk Company, Northampton. Organization certified March 
19, 1866. 

Nonpareil Athletic Club, Springfield. Organization certified March 3, 
1909. 1903, c. 437. 

Nonquitt Spinning Company, New Bedford. Organization certified No- 
vember 12, 1906. 1903, c. 437. 

Nonquitt Wharf Company, Dartmouth. Organization certified Septem- 
ber 23, 1899. Pub. Stat., c. 106. 

Noreroes Automobile Company, The, Worcester. Organization certified 
January 4, 1905. 1903, c. 437; 1903, c. 437, J 41. 

Noreross Brothers Company, The, Worcester. Organization certified 
January 1, 1902. Rev. Laws, c. 110. 

Noreross Brownstone Company, East Longmeadow. Organization cer- 
tified January 18, 1901. Pub. Stat., c. 106; 1891, c. 360. 

Norcross-Cameron Company, Springfield. Organization certified No- 
vember 14, 1904. 1903, c. 437. 

Noreross Properties, Incorporated, The, Worcester. Oi^anization cer- 
tified August 27, 1903. 1903, c. 437. 

Norfolk and Bristol Street Railway Company. Organization certified 
October 23, 1901. 1900, c. 381. 

Norfolk Blanket Cleansing Company, Boston. Organization certified 
February 1, 1900. Pub. Stat., c. 106. 

Norfolk Confectionery Company, Cambridge. Organization certified 
October 28, 1908. 1903, c. 437. 

Norfolk Construction Company, Hyde Park. Organization certified 
March 12, 1907. 1903, c. 437. 

Norfolk Oyster Company, Boston. Organization certified July 14, 1904. 
1903, c 437. 

Norfolk School, Westwood. Organization certified July 30, 1903. Rev. 
Laws, c. 125. 

Norfolk Varnish Co., Boston. Organization certified October 20, 1909. 
1903, c. 437. 



334 TAX COMMISSIONER'S REPORT. [Jan. 

Norfolk Woolen Company, Franklin. Organization certified Septem- 
ber 8, 1887. Pub. Stat., c. 106. 

Norman and Bennett, Incorporated, Boston. Organization certified 
February 3, 1904. 1903, c. 437. 

Normandin Clothing Company, Lowell Organization certified August 
13, 1909. 1903, c. 437. 

Norris F. Comley Conservatories, Lexington. Organization certified 
December 23, 1907. 1903, c. 437. 

Norris Motor Company, Cambridge. Organization certified November 
3,1908. 1903, c. 437. 

Norristown Magnesia and Asbestos Company, Boston. Organization 
certified August 9, 1907. 1903, c. 437. 

North Adams Brick Company, North Adams. Organization certified 
November 5, 1908. 1903, c 437. 

North Adams Gas Light Company, North Adams. Chartered 1864, 
c. 57. 

North Adams Manufacturing Company, Adams. Organization certified 
October 23, 1877. 1870, c. 224. 

North Adams Print Works, Adams. Organization certified October 10, 
1876. 1903, c. 437, $ 41. 

North Adams Trust Company, North Adams. Organization certified 
October 20, 1904. 1904, c. 374. 

North American Construction Company, Boston. Organization cer- 
tified January 18, 1906. 1903, c. 437. 

North American Fruit Co., The, Lawrence. Organization certified Sep- 
tember 9, 1905. 1903, c. 437. 

North American Insurance Company, Boston. Organization certified 
December 24, 1872. 1872, c. 375. 

North American Manufacturing Company, The, Boston. Organization 
certified November 18, 1907. 1903, c. 437. 

North American Wine and Spirit Journal, Incorporated, Boston. Or- 
ganization certified July 26, 1909. 1903, c. 437. 

North Attleborough Chronicle Company, The, North Attleborough. Oi^ 
ganizadon certified December 17, 1908. 1903, c. 437. 

North Attleborough Gas Light Company, North Attleborough. Or- 
ganization certified April 13, 1855. 

North Brookfield Industrial Company, North Brookfield. Organization 
certified September 11, 1903. 1903, c. 437. 

North Brookfield Railroad Company, North Brookfield. Organized 
June 24, 1875, under 1872, c. 53. 1874, c. 372. 



1910.] PUBLIC DOCUMENT — No. 16. 335 

North Carolina Mica Co., Boston. Organization certified May 7, 1896. 
Pub. Stat., c. 106. 

North Chelmsford Machine and Supply Company, Chelmsford. Or- 
ganization certified January 30, 1905. 1903, c. 437. 

North Dighton Co-operative Association, Inc., Dighton. Organization 
certified December 5, 1906. 1903, c. 437. 

North Dighton Co-operatiye Stove Company, Taunton. Organization 
certified August 16, 1886. Pub. Stat., c. 106. 

North-Eastem Amusement Company, Boston. Organization certified 
June 25, 1908. 1903, c 437. 

North End Street Railway Company, Worcester. Organization cer- 
tified June 15, 1891. Pub. Stat., c. 113. 

North Main Market Company, Worcester. Organization certified June 
16, 1909. 1903, c. 437. 

North Main Market, Inc., The, Worcester. Organization certified 
October 11, 1906. 1903, c. 437. 

North Orange Co-operative Creamery Association, Orange. Organiza- 
tion certified August 21, 1895. Pab. Stat., c. 106. 

North Pond Ice Company, Fall River. Organization certified May 19, 
1902. Rev. Laws, c. 110. 

North Shore Auto-Passenger Company, Beverly. Organization cer- 
tified May 9, 1906. 1903, c. 437. 

North Shore Automobile Company, Lynn. Organization certified May 
7, 1909. 1903, c. 437. 

North Shore Dairy Association, Gloucester. Organization certified Jan- 
uary 30, 1908. 1903, c. 437. 

North Shore Leather Company, Salem. Organization certified Novem- 
ber 17, 1909. 1903, c. 437. 

North Shore News Company, Lynn. Organization certified July 20, 
1905. 1903, c. 437. 

North Shore Shoe Company, Marblehead. Organization certified June 
L5, 1899. Pub. Stat., c. 106. 

North Shore Transit Company, Gloucester. Organization certified 
June 28, 1906. 1903, c 437. 

North Star Printing Co., Fitchburg. Organization certified February 
2, 1905. 1903, c. 437. 

North Truro Cold Storage Co., Truro. Organization certified April 
27, 1893. Pub. Stat., c. 106. 

Northampton Athletic Club, The, Northampton. Organization certified 
May 4, 1909. 1903, c. 437. 



336 TAX COMMISSIONER'S REPORT. [Jan. 

Northampton Company, The, Northampton. Organization certified 
March 26, 1909. 1903, c. 437. 

Northampton Cutlery Company, Northampton. Organization certified 
August 4, 1871. 

Northampton Electric Lighting Company, Northampton. Oiganizatiou 
certified November 16, 1886. Pub. Stat, c. 106. 

Northampton Emery Wheel Company, The, Northampton. Organiza- 
tion certified July 12, 1879. 1870, c. 224, 

Northampton Garage Company, Northampton. Organization certified 
January 16, 1907. 1903, c. 437. 

Northampton Gas Light Company, Northampton. Chartered 1853, 
c. 59. 1869, c. 119. 

Northampton Printing and Binding Company, Northampton. Organi- 
zation certified August 7, 1905. 1903, c. 437. 

Northampton Silk Company, The, Northampton. Organization cer- 
tified May 29, 1906. 1903, c. 437. 

Northampton Street Railway Company, Northampton. Chartered 
1865, c. 128. 1873, c. 48. 

Northampton Tobacco Co., Northampton. Organization certified Jan- 
uary 13, 1905. 1903, c. 437. 

Northern Avenue Stores and Dock Corporation, Boston. Organization 
certified January 25, 1905. 1903, c. 437. 

Northern Box Company, The, Everett. Organization certified May 20, 
1907. 1903, c. 437. 

Northern Industrial Chemical Company, Boston. Organization certified 
March 26, 1908. 1903, c. 437. 

Northern Massachusetts Street Railway Company. Chartered 1903, 
c. 409. 

Northfield Co-operative Creamery Association, Northfield. Organiza- 
tion certified April 16, 1885. Pub. Stat., c. 106. 

Northfield Hotel Company, Northfield. Organization certified June 6, 
1888. Pub. Stat, c. 106. 

Northfield Water Company, Northfield. Chartered 1898, c. 385. 

Northwood Manufacturing Company, Boston. Orglmization certified 
February 11, 1908. 1903, c. 437. 

Norton and Taunton Street Railway Company, The. Organization 
certified January 21, 1898. Pub. Stat., c. 113. 

Norton Company, Worcester. Organization certified June 20, 1885. 
Pub. Stat, c. 106; 1903, c. 437, i 41. 



1910.] PUBLIC DOCUMENT — No. 16. 337 

Norton Door Check Co., Boston. Organization certified September 4, 
1907. 1903, c. 437. 

Norton Electric light and Power Company, Norton. Organization cer- 
tified May 11, 1908. Rev. Laws, c 110. 

Norton Grinding Company, Worcester. Organization certified July 25, 
1900. Pub. Stat., e. 106. 

Norton Mills Company, Norton. Organization certified April 27, 1895. 
Pub. Stat., c. 106. 

Nonimb^a Park Company, Newton. Organization certified April 10, 

1902. Rev. Laws, c. 110. 

Norwich and Worcester Railroad Company, Norwich, Conn. Chartered 
1836, c. 204. 

Norwich Belting Company, Boston. Organization certified January 
30, 1907. 1903, c. 437. 

Norwood, Canton and Sharon Street Railway Company, The. Organi- 
zation certified March 15, 1900. Pub. Stat., c. 113. 

Norwood Engineering Co., Northampton. Organization certified April 
11, 1893. Pub. Stat., c. 106. 

Norwood Gas Company, Norwood. Organization certified January 23, 

1907. Rev. Laws, c. 110. 

Norwood Gas Light Company, Norwood. Organization certified Octo- 
ber 26, 1885. Pub. Stat., c. 100. 

Norwood Light & Power Company, Norwood. Organization certified 
March 21, 1904. Rev. Laws, c. 110. 

Norwood Thness Company, Norwood. Organization certified January 
24, 1894. Pub. Stat, c. 106. 

Noshake Grate and Heating Company, The, Lowell. Organization cer- 
tified June 27, 1905. 1903, c. 437. 

Nousu Co-operative Store Company, Roekport Organization certified 
April 18, 1907. 1903, c. 437. 

Novel-Idea Company, Orange. Organization certified August 28, 1907. 

1903, c 437. 

Novelty Amusement Company, Boston. Organization certified April 10, 

1908. 1903, c 437. 

Novelty Waist Company, Boston. Organization certified June 19, 1908. 
1903, c 437. 

No>'ita8 Manufacturing Company, The, Waltham. Organization certi- 
fied August 21, 1907. 1903, c. 437. 

Novitas Sales Company, Boston. Organization certified August 26, 

1909. 1903, c. 437. 



338 TAX COMMISSIONER'S REPORT. [Jan. 

Noyes & Dewar Company, Lowell. Organization certified April 12, 
1904. 1903, c. 437. 

Nueces Valley Irrigation Company, Somerville. Organization certified 
February 27, 1909. 1903, c. 437. 

Nuidea Manufacturing Company, Boston. Organization certified July 
18,1908. 1903, c. 437. 

Nutter & Barnes Company, Boston. Organization certified February 
18, 1908. 1903, c. 437. 

O. B. Wetherell and Son Company, The, Fall River. Oiganization cer- 
tified October 30, 1907. 1903, c. 437. 

0. C. White Company, The, Worcester. Organization certified May 15, 
1894. Pub. Stat, c. 106. 

0. H. Goodman Co., The, Dana. Organization certified November 16, 
1909. 1903, c. 437. 

0. H. Stevens Manufacturing Company, Marlborough. Oiganization 
certified February 28, 1896. Pub. Stat., c. 106. 

0. J. Oliver Company, Boston. Organization certified May 15, 1909. 

1903, c. 437. 

0. K. Shank Company, The, Boston. Organization certified July 1, 

1904. 1903, c. 437. 

0. L. Fern Company, Boston. Organization certified April 9, 1907. 
1903, c. 437. 

0. L. Story Scenic Company, Boston. Organization certified July 26, 
1906. 1903, c. 437. 

O. P. Blomquist Company, The, Boston. Organization certified April 
8,1905. 1903, c. 437. 

0. P. Shattuck & Son Company, Worcester. Organization certified 
July 10, 1906. 1903, c. 437. 

0. S. Cook & Sons Company, Fitchburg. Organization certified Decem- 
ber 29, 1909. 1903, c. 437. 

Oak Bluffs Land- and Wharf Company, Edgartown. Chartered 1868, 
c. 60. 

Oak Bluffs Street Railway Company. Chartered 1901, c. 68. 1906, o. 
463, part III, i 122. 

Oak Grove Farm Creamery Company, Cambridge. Organization cer- 
tified August 20, 1906. 1903, c. 437. 

Oak Hall Clothing Company, Boston. Organization certified October 
2, 1895. Pub. Stat., c. 106. 

Oak Hill Nurseries, Boston. Organization certified September 17, 1907. 
1003, c. 437. 



1910:] PUBLIC DOCUMENT — No. 16. 339 

Oak Island Grove Company, The, Boston. Organization certified Feb- 
ruary 21, 1888. Pub. Stat, c. 106. 

Oakbirch Park Corporation, Boston. Organization certified October 20, 

1904. 1903, c. 437. 

Oakes and Dow Company (Incorporated), The, Boston. Organization 
certified December 31, 1903. 1903, c. 437. 

Oakland Mills, Taunton. Organization certified Aug^t 27, 1901, 
Pub. Stat, c. 106. 

Oaklandvale Farm, Incorporated, Boston. Organization certified De- 
cember 28, 1904. 1903, c. 437. 

Oakley Steel Foundry Company, Millbury. Organization certified 
August 31, 1908. 1903, c. 437. 

O'Brien Brothers Company, Boston. Organization certified November 
13, 1903. 1903, c. 437. 

O'Brien Company, Brockton. Organization certified February 9, 1909. 
1903, c. 437. 

O'Brien Drug Company, Boston. Organization certified December 2, 
1909. 1903, c. 437. 

Ocean Fish Company, Boston. Organization certified December 2, 1908. 
1903, c. 437. 

Ocean Pier Company, Boston. Organization certified November 16, 
1909. 1903,0.437. 

Ocean Telegraph Company, Boston. Chartered 1869, c. 129. 

Ocean Terminal Railroad Company, Boston. Organization certified 
April 26, 1879. 1874, c. 372; 1884, c. 183. 

Ocean Terminal Railroad Dock and Elevator Company, Boston. Char- 
tered 1881, c. 239. 1884, c. 183. 

Ocean View Hotel Company, Boston. Organization certified March 25, 
1908. 1903, c 437. 

Oeeanside Company, The, Gloucester. Organization certified December 
3, 1908. 1903j c 437. 

Odd Fellows Associates, Inc., Taunton. Organization certified June 5, 

1905. 1903,0.437. 

Odd Fellows Building Association, Millbury. Organization certified 
August 20, 1909. 1903 c. 437. 

Odd Fellows' Hall Association, Boston. Chartered 1871, c. 45. 

Odd Fellows' Hall Association of Lawrence, Lawrence. Chartered 
1874, c. 9. 

Odd Fellows Hall Association of Maiden, Mass., Maiden. Organization 
certified December 7, 1906. Rev. Laws, c. 125. 



340 TAX COMMISSIONER'S REPORT. TJan. 

Odd Fellows' Hall Association of South Weymouth, South Weymouth. 
Organization certified March 3, 1881. 1870, c. 224; 1874, c. 375. 

O'Donnell Dry Goods Company, Lowell. Organization certified No- 
vember 28, 1904. 1903, c. 437. 

Odorless Excavating Company, The, Boston. Organization certified 
January 22, 1890. Pub. Stat., c. 106. 

Office Appliance Co., The, Boston. Organization certified January 12, 
1909. 1903, c. 437. 

Office, Bank & Library Company, Boston. Organization certified 
April 30, 1906. 1903, c 437. 

Office of Roger W. Babson, Incorporated, Wellesley. Organization cer- 
tified December 6, 1904. 1903, c. 437. 

Office Specialties De Luxe, Incorporated, Worcester. Organization 
certified March 3, 1909. 1903 c. 437. 

Ohio Leather Corporation, The, Boston. Organization certified Novem- 
ber 21, 1906. 1903, c. 437. 

Oksas Express Co., Brockton. Organization certified June 29, 1908. 
1903, c. 437. 

Old Colony Broken Stone and Concrete Company, Boston. Organiza- 
tion certified October 22, 1908. 1903, c. 437. 

Old Colony Chemical Company, The, Boston. Organization certified 
July 31, 1906. 1903, c. 437. 

Old Colony Compressed Yeast Company, Boston. Organization cer- 
tified June 4, 1901. Pub. Stat., c. 106. 

Old Colony Cranberry Corporation, Yarmouth. Organization certified 
June 27, 1896. Pub. Stat., C..106. 

Old Colony Foundry Co., East Bridgewater. Organization certified 
March 10, 1902. Rev. Laws, c. 110. 

Old Colony Insurance Company, Boston. Organization certified Jane 
2, 1906. Rev. Laws, c. 118. 

Old Colony Light Company, The, Boston. Organization certified Feb- 
niary 16, 1906. 1903, c. 437. 

Old Colony Piano Company, Taunton. Organization certified February 
14, 1889. Pub. Stat., c. 106; 1891, c. 360. 

Old Colony Press, Boston. Organization certified February 27, 1906. 
1903, c. 437. 

Old Colony Products Company, Boston. Organization certified Marefa 
12, 1908. 1903, c. 437. 

Old Colony Railroad Company, Boston. Chartered 1862. 1872, c. 143, 



1910.] PUBLIC DOCUMENT — No. 16. 341 

Old Colony Rubber Company, Boston. Organization ceirtified July 19, 
1898. Pub. Stat., c. 106. 

Old Colony Seam-Face Granite Company, Weymouth. Organization 
certified March 13, 1905. 1903, c 437. 

Old Colony Street Railway Company. Organization certified Decem- 
ber 28, 1880. 1891, c. 360. 

Old Colony Trust Company, Boston. Chartered 1890, c. 288. 

Old Colony Wharf Company, Boston. Chartered 1873, c. 244. 

Old Comer Pharmacy, Inc., The, Salem. Organization certified March 
1, 1909. 1903, c. 437. 

Old Hickory Mining Company, Boston. Organization certified May 17, 
1907. 1903, c. 437. 

Old Home Manufacturing Company, The, Boston. Organization cer- 
tified February 13, 1908. 1903, c. 437. 

Old Natick Inn, Incorporated, Boston. Organization certified June 19, 
1909. 1903, c. 437. 

Old South Lunch Incorporated, Boston. Organization certified Novem- 
ber 3, 1909. 1903, c. 437. 

Old South Theatre, Inc., Boston. Organization certified November 26, 
1907. 1903, c. 437. 

Oldham ft Ranahan Company, Southbridge. Organization certified 
March 10, 1905. 1903, c. 437. 

Oldrich Paint & Chemical Company, Brockton. Organization certified 
December 21, 1904. 1903, c. 437. 

Olds-Oakland Company of New England, Boston. Organization cer- 
tified August 23, 1909. 1903, c. 437. 

Oleic Company, Inc., The, Salem. Organization certified October 4, 
1905. 1903, c. 437. 

Olenia Confectionery Company, Brockton. Organization certified De- 
cember 30, 1901. Pub. Stat., c. 106 ; 1903, c 437, $ 41; 

Olive Branch Shoe Corporation, Haverhill. Organization certified Janu- 
ary 16, 1909. 1903, c. 437; 1903, c. 437 $ 41. 

Oliver Ames & Sons Corporation, Easton. Organization certified Feb- 
ruary 11, 1875. 

Oliver and Howland Company, The, Springfield. Organization certified 
July 15, 1897. Pub. Stat., c. 106. 

Oliver Ditson Company, Boston. Organization certified February 9, 
1889. Pub. Stat., c. 106. 

Oliver Whyte Company, Boston. Organization certified April 8, 1909. 
1903, c. 437. 



342 TAX COMMISSIONER'S REPORT. [Jan. 

Olmstead-Quaboag Corset Company, West Brookfiel^ Organization 
certified August 12, 1902. Rev. Laws, c 110. 

Olmsted and Tuttle Company, Chieox)ee. Organization certified July 27, 
1888. Pub. Stat., c. 106. 

Olympic Amusement Company, Ijynn. Orguiization certified August 
7, 1907. 1903, c 437. 

Olympic Amusement Operating Company, Lynn. Organization cer- 
tified September 29, 1909. 1903, c. 437. 

Onaway Telephone Company, Boston. Organization certified January 
12, 1909. 1903, c. 437 

O'Neil Auto Garage Company, Lawrence. Organization certified June 
18, 1907. 1903, c. 437 

Onota Chemical Company, Pittsfield. Organization certified April 8, 
1908. 1903,0.437 

Onset Bay Grove Association, Wareham. Chartered 1877, c. 98. 

Onset Water Company, Wareham. Chartered 1892, c. 334. 

Opportunity Press Inc., Boston. Organization certified December 7^ 
1907 1903, c 437; 1903, c 437, $ 41. 

Optical Specialties Company, Boston. Organization certified March 11, 
1907 1903, c. 437 

Oran McCormick Publishing Company, Boston. Organization certified 
December 29, 1909. 1903, c 437. 

Orange Hardware Company, Orange. Organization certified June 7, 
1895. Pub. Stat., c. 106. 

Orchard Lumber Company, Springfield. Organization certified August 
30,1909. 1903, c. 437. 

Orient Distributing Co., Ltd., New Bedford. Organization certified 
May 18, 1907. 1903, c. 437 

Orient Importing Co., Ltd., Fall River. Organization certified Septem- 
ber 22, 1905. 1903, c. 437 

Orient Spray Company, Boston. Organization certified January 4, 
1906. 1903, c. 437. 

Oriental Bed Company of Boston, Boston. Organization certified Jan- 
uary 16, 1908. 1903, c. 437 

Original Boston Automatic Lunch Company, Boston. Organization 
certified March 29, 1909. 1903, c. 437. 

O'Rourke-Magner Quarrying Company, Salem. Organization certified 
July 20, 1909. 1903, c. 437 

Orpheum Company of Massachusetts, The, Boston. Organization cer- 
tified July 27, 1906. 1903, c. 437 



1910.] PUBLIC DOCUMENT — No. 16. 343 

OTSwell Mills, Fitchburg. Organization certified May 8, 1886. Pub. 
Stat, e. 106. 

Orthopedio Shoe Company, Boston. Organization certified January 23, 
1908. 1903, c 437. 

Osbom Mills, Fall Biver. Organization certified February 1, 1872. 

Oscar T. Gove Company, Incorporated, Haverhill. Organization cer- 
tified March 3, 1909. 1903, c. 437. 

Osgood Bradley Car Company, Worcester. Organization certified No- 
vember 20, 1909. 1903, c. 437. 

■ 

Ossipee Granite Company, Boston. Organization certified March 30, 

1908. 1903, c 437. 

OsterviUe lee Company, Barnstable. Organization certified November 
10,1903. 1903, c. 437. 

Ostroff-Sousa Company, The, LowelL Organization certified June 7, 
1907. 1903, c 437. 

O'Sullivan Brothers Company, Lowell. Organization certified Septem- 
ber 24, 1901. Pub. Stat., c. 106. 

Otis Allen & Son Company, Lowell. Organization certified June 16, 

1909. 1903, c. 437. 

Otis Brothers Company, Watertown. Organization certified December 
28, 1906. 1903, c. 437. 

Otis Company, Ware. Chartered 1840, c. 3. 1908, c. 235. 

Otoko Company, Boston. Organization certified May 8, 1907. 1903, 
c. 437. 

Otto J. Piehler, Inc., Boston. Organization certified April 7, 1909. 
1903, c. 437. 

Onlton Motor & Manufacturing Company, Boston. Organization cer- 
tified September 21, 1908. 1903, c 437. 

Outlet Bedding Company, Boston. Organization certified November 
13, 1908. 1903, c 437; 1903, e. 437, f 41. 

Outlet Fruit Company, The, Lowell. Organization certified January 5, 
1906. 1903, c. 437. 

Overland Express Company, The, Fall River. Organization certified 
April 26, 1909. 1903, c. 437. 

Overland Motor Company of Boston, Boston. Organization certified 
November 2, 1909. 1903, c. 437. 

Owen Bearse & Son Company, Boston. Organization certified October 
21, 1903. 1903, c. 437. 

Oxford Box and Printing Company, Oxford. Organization certified 
October 27, 1903. 1903, c. 437. 



344 TAX COMMISSIONER'S REPORT. [Jan. 

Oxford Chemical Company, Boston. Oiganization certified May 24^ 

1904. 1903, c. 437. 

Oxford Fibre Company, Boston. Organization certified June 9, 1906. 
1903, c. 437. 

Oxford Print, Boston. Organization certified February 9, 1900. Pub. 
Stat., c. 106. 

Oxford Water Company, Oxford. Chartered 1904, c. 193. 

Oxidite Manufacturing Company, Arlington. Organization certified 
November 30, 1909. 1903, c 437. 

Ozark Live Stock Company, Boston. Organization certified February 
2, 1907. 1903, c. 437. 

P. & J. Besse Company, Boston. Organization certified June 8, 1903. 
Rev. Laws, c. 110. 

P. B. Elkins Company, The, Boston. Organization certified January 
31, 1907. 1903, c 437. 

P. B. Sanford Company, The, Boston. Organization certified June 2, 

1905. 1903, c. 437. 

P. Corcoran & Sons, Incorporated, Boston. Organization certified April 
12, 1899. Pub. Stat., c. 106. 

P. Creedon Company, Boston. Organization certified May 5, 1905. 
1903, c. 437. 

P. F. Bonney's Sons, Boston. Organization certified September 7, 1901. 
Pub. Stat., c 106. 

P. F. Wood Boiler Works, Incorporated, New Bedford. Organization 
certified April 23, 1908. 1903, c 437. 

P. G. Rice Company, Boston. Organization certified December 22, 1908. 
1903, c. 437. 

P. H. Carpenter Company, The, Southbridge. Organization certified 
June 29, 1893. Pub. Stat., c. 106. 

P. H. Jackson and Son Company, Brockton. Organization certified 
September 18, 1905. 1903, c. 437. 

P. J. Boland Company, North Adams. Organization certified Septem- 
ber 28, 1903. 1903, c. 437. 

P. J. Evans Co., Boston. Organization certified December 13, 1909. 
1903, c. 437. 

P. J. Ferguson Company, (Inc.), Quincy. Organization certified Janu- 
ary 12, 1909. 1903, c. 437. 

P. J. Harney Shoe Company, Lynn. Organization certified June 24, 
1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 345 

P. J. McElroy Co., Cambridge. Organization certified January 18^ 1906. 
1903, e. 437. 

P. P. Caproni and Brother, Incorporated, Boston. Organization certi- 
fied October 23, 1903. 1903, c. 437. 

P. P. Emory Manufacturing Company, Springfield. Organization cer- 
tified November 3, 1890. Pub. Stat., c. 106. 

P. Pastene & Company, Incorporated, Boston. Organization certified 
December 16, 1907. 1903, c. 4^7. 

P. R. Glass Company, Boston. Organization certified December 6, 1906. 
1903, c. 437. 

P. R. Ziegler Company, Boston. Organization certified December 6, 
1909. 1903, c. 437. 

P. Rielly & Son Leather Company, Boston. Organization certified Jan- 
uary 29, 1909. 1903, c. 437. 

P. S. Huckins Company, Boston. Organization certified February 28, 
1908. 1903, c. 437. 

Pach Bros. Inc., Cambridge. O]^;anization certified March 5, 1909. 

1903, c. 437. 

Pacific Mills, Lawrence. Chartered 1850, c. 128. 

Packard Dressing Company, Stoughton. Organization certified May 11, 

1904. 1903, c. 437. 

Packard, Marston & Brooks, Inc., Danvers. Organization certified 
March 19, 1906. 1903, e. 437; 1903, c 437, i 41. 

Page & Symmes Company, Lynn. Organization certified January 29, 
* 1909. 1903, c. 437. 

Page Chocolate Company, Chicopee. Organization certified June 27, 
1903. Rev. Laws, c. 110. 

Page Manufacturing Company, New Bedford. Organization certified 
March 23, 1906. 1903, c. 437. 

Page-Storms Drop Forge Company, Chicopee. Organization certified 
July 8, 1903. Rev. Laws, c. 110. 

Paige Retort and Crucible Company, Taunton. Organization certified 
September 5, 1907. 1903, c. 437. 

Paine Furniture Company, Boston. Organization certified December 
28, 1894. Pub. Stat., c. 106. 

Pairpoint Corporation, The, New Bedford. Organization certified 
June 19, 1900. Pub. Stat., c. 106. 

Palace Amusement Company, Brockton. Organization certified January 
23, 1907. 1903, c. 437. 



346 TAX COMMISSIONER'S REPORT. [Jan. 

Palace Auto Station, Incorporated^ The, Worcester. Organization 
certified April 13, 1909. 1903, c. 437. 

Palatable Distilled Water Company, Boston. Organization certified 
August 21, 1906. 1903, c. 437. 

Paleface Shooting Grounds Corporation, Boston. Organization cer- 
tified March 21, 1907. 1903, c. 437. 

Palmer & Parker Company, Boston. Organization certified March 13, 

1907. 1903, c. 437. 

Palmer Company, The, Boston. Organization certified July 12, 1904. 
1903, c 437. 

Palmer Hunter Lumber Company, Boston. Organization certified Feb- 
ruary 3, 1905. 1903, c. 437. 

Palmer Manufacturing Company, Middleborough. Organization oer- 
tified March 20, 1908. 1903, c. 437. 

Palmer Water Company, Pahner. Chartered 1883, c 171. 

Palonia Baking Co., New Bedford. Organization certified August 16, 
1909. 1903, c. 437. 

Pardee & Young Company, Fall River. Organization certified April 30, 

1908. 1903, c 437. 

Paris Cloak Company, New Bedford. Organization certified June 30, 

1908. 1903, c 437. 

Parisian Glove Company, Boston. Organization certified November 19, 
1906. 1903, c. 437.* 

Park and Pollard Company, The, Boston. Organization certified June 
16, 1905. 1903, c. 437 ; 1903, c. 437, $ 41. 

Park Outfitting Company, Inc., Cambridge. Organization certified May 
26, 1908. 1903, c. 437. 

Park Square Amusement Co., Boston. Organization certified December 
4, 1905. 1903, c. 437. 

Park Theatre Company, Spencer. Organization certified November 1, 

1909. 1903, c. 437. 

Parker & Coram Inc., Boston. Organization certified February 5, 
1909. 1903, c. 437. 

Parker and Lane Company, Winchester. Organization certified March 
. 28, 1904. 1903, c. 437. 

Parker & Page Company, Boston. Organization certified April 26, 1906. 
1903, c. 437. 

Parker and Whiting Company, Boston. Organization certified July 21, 
1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16- 347 

Parker-Durant Co., Oxford. Organization certified September 10, 
1909. 1903, c. 437; 1903, c. 437, $ 41. 

Parker House Corporation, New Bedford. Organization certified April 
14, 1897. Pub. Stat., c. 106. 

Parker MiUs, Fall River. Organization certified May 17, 1895. Pub. 
Stat., c. 106. 

Parker Transmission and Appliance Company, Springfield. Organiza- 
tion certified November 2, 1909. 1903, c. 437. 

Pai^er-Turco Company, The, Boston. Organization certified April 12, 
1906. 1903, c. 437. 

Parker Wire Goods Company, Worcester. Organization certified June 
11, 1901. Pub. Stat., c. 106. 

Parkbill Manufacturing Company, Fitchburg. Organization certified 
December 31, 1881. 1870, c. 224. 

Parks Sausage & Provision Co., Boston. Organization certified Decem- 
ber 29, 1909. 1903, c. 437. 

Parsons Machinery Company, Marlborough. Organization certified 
May 28, 1904. 1903, c. 437. 

Parsons Manufacturing Company, Boston. Organization certified July 
26, 1898. Pub. Stat, c 106. 

Parsons Paper Company, Holyoke. Organized October 1853, under 
1851, c. 133. 

Parthenais Brothers Company, Lowell. Organization certified May 24, 
1904. 1903, c. 437. 

Pastime Amusement Company, Incorporated, The, Plymouth. Organi- 
zation certified August 27, 1908. 1903, c 437. 

Pastime Theatre Co. of Lawrence Inc., Lawrence. Organization certi- 
fied November 10, 1909. 1903, c. 437. 

Paton Manufacturing Company, Leominster. Organization certified 
June 26, 1900. Pub. Stat., c. 106. 

Paton-Perry Company, The, Leominster. Organization certified October 
14, 1909. 1903, c. 437. 

Patriot Publishing Company, Springfield. Organization certified Oc- 
tober 22, 1909. 1903, c. 437. 

Patrons Co-operative Association, Boston. Organization certified De- 
cember 28, 1908. 1903, c. 437. 

Patterson-Sargent Company, The, Boston. Organization certified 
March 22, 1907. 1903, c. 437. 

Pattinson Manufacturing Company, Boston. Organization certified 
October 26, 1907. 1903, c. 437. 



348 TAX COMMISSIONER'S REPORT. [Jan. 

Paul N. Raymond Company, Boston. Organization certified April 18, 
1904. 1903, c. 437. 

Paul Stucklen Company, Boston. Organization certified November 27, 
1899. Pub. Stat., c. 106. 

Paul System Company, Boston. Organization certified Augfust 18, 1906. 
1903, c. 437. 

Paul West Company, Boston. Organization certified November 17, 1905. 
1903, c. 437. 

Paul Whitin Manufacturing Company, Northbridge. Organization cer- 
tified June 13, 1870. Gen. Stat., c. 61. 

Paulinas Incorporated, Boston. Organization certified April 6, 1906. 

1903, c. 437. 

Pawtucket Granolithic Construction Co., Boston. Organization certified 
February 18, 1908. 1903, c 437. 

Pawtucket Realty Company, Boston. Organization certified June 19, 
1908. 1903, c. 437. 

Paz Manufacturing Company, The, Boston. OTg&mz&tion certified 
September 27, 1907. 1903, c. 437. 

Paye and Baker Manufacturing Company, North Attleborough. Or- 
ganization certified December 18, 1905. 1903, c. 437. 

Payson and Company Incorporated, Boston. Organization certified 
January 20, 1908. 1903, c. 437. 

Peabody Candy Company, Peabody. Organization certified October 12, 

1904. 1903, c. 437. 

Peabody Granite Company, Peabody. Organization certified September 
3, 1897. Pub. Stat., c. 106. 

Peabody Manufacturing Company, Newburyport. Organization cer- 
tified May 29, 1899. Pub. Stat., c. 106. 

Peabody Supply Company, Peabody. Organization certified November 
2, 1905. 1903, c 437. 

Peabody Suspender Trimmings Co., Peabody. Organization certified 
March 23, 1909. 1903, c. 437. 

Peach Pipe Company, Boston. Organization certified February 25, 
1908. 1903, 0. 437. 

Peacock Company, The, Boston. Organization certified March 26, 1907. 
1903, c. 437. 

P6an Medical Company, Worcester. Organization certified February 
7, 1899. Pub. Stat., c. 106. 

Pearl and Bunting Company, Boston. Organization certified December 
12, 1899. Pub. Stat, c. 106; 1891, c. 360. 



1910.] PUBLIC DOCUMENT — No. 16. 349 

Pearl Street Association, The, Worcester. Organization certified April 
27, 1877. 

Peck and Whipple Company, Westfield. Organization certified Jan- 
uary 2, 1884. Pub. Stat., c. 106. 

Peekham-Davis Company, Fall River. Organization certified April 8, 
1908. 1903, c 437. 

Peerless Leather Gk>ods Company, Boston. Organization certified 
August 20, 1908. 1903, c 437. 

Peerless Machinery Company, The, Boston. Organization certified 
February 16, 1905. 1903, c. 437. 

Peerless Motor Car Company of New England, Boston. Organization 
certified November 27, 1906. 1903, c. 437. 

Peirce and Winn Company, Arlington. Organization certified Novem- 
ber 25, 1891. Pub. Stat., c. 106. 

Peirson Hardware Company, Pittsfield. Organization certified March 
28, 1903. Rev. Laws, c. 110. 

Pemberton Company, Lawrence. Chartered 1860, c. 102. 

Pemberton Sales Company, Boston. Organization certified February 

12, 1909. 1903, c. 437. 

Pennell, Gibbs and Quiring Company, Boston. Organization certified 
June 4, 1908. 1903, c 437. 

Pennsylvania Tile & Construction Company, Boston. Organization 
certified December 31, 1909. 1903, c. 437. 

Penny Dreamland Amusement Company, The, Boston. Organization 
certified July 30, 1906. 1903, c. 437. 

Pentucket Narrow Fabric Mills, LowelL Organization certified October 
2, 1905. 1903, c. 437. . 

People's Cash Sho^ Store, Waltham. Organization certified April 28, 
1908. 1903, c 437. 

Peoples Clothing Store of Wakefield, Inc., Wakefield. Organization 
certified March 20, 1906. 1903, c. 437. 

Peoples Coal and Wood Co., Hudson. Organization certified January 

13, 1909. 1903, c. 437. 

People's Coal, Ice and Lumber Company, Taunton. Organization cer- 
tified July 12, 1902. Rev. Laws, c. 110. 

People's Combination Clothing Company, Hyde Park. Organization 
certified February 15, 1896. Pub. Stat., c. 106. 

Peoples Co-operative Grocery Company, The, Worcester. Organiza- 
tion certified November 26, 1909. 1903, c. 437. 



350 TAX COMMISSIONER'S REPORT. [Jan. 

People's Co-operative Store, The, Orange. Organizatioii certified De- 
cember 14, 1901. Pub. Stat., c. 106. 

Peoples Drug Store Co., Boston. Organization certified September 30, 

1905. 1903, c. 437. 

People's Furniture Company, Fitchburg. Organization certified May 
11, 1898. Pub. Stat., c. 106. 

People's Gas and Electric Company of Stoneham, Stoneham. Oi^^aniza- 
tion certified December 11, 1896. Pub. Stat., c. 106. 

People's House Furnishing Co., The, Haverhill. Organization certified 
March 13, 1901. Pub. Stat., c. 106. 

People's Ice Company, The, Andover. Organization certified September 
24, 1906. 1903, c. 437. 

People's Inter-State Express Company, Gloucester. Organization cer- 
tified April 28, 1909. 1903, c. 437. 

People's Law Firm, Incorporated, Boston. Organization certified March 
26, 1909. 1903, c. 437. 

People's Legal Company, Boston. Organization certified December 12, 

1906. 1903, c. 437. 

Peoples Loan Association, Worcester. Organization certified June 26, 
1906. 1903, c. 437. 

People's Tea Company, Boston. Organization certified August 1, 1904. 
1903, c. 437. 

Pepperell Card and Paper Company, The, Pepperell. Organization 
certified August 27, 1889. Pub. Stat., c. 106. 

Pepperell Spring Water Company, Pepperell. Organization certified 
September 26, 1894. Pub. Stat., c. 106. 

Pepsi-Cola Bottling Co. of New England, Boston. Organization cer- 
tified February 27, 1907. 1903, c. 437. 

Pepsinade Company, The, Worcester. Organization, certified March 1, 
1909. 1903, c. 437. 

Percy Heilner and Son Incorporated of Massachusetts, Boston. Organi- 
zation certified December 30, 1908. 1903, c. 437. 

Perfect Hat Frame Machine Company, Boston. Organization certified 
December 21, 1909. 1903, c. 437. 

Perfection Collar Company, Brockton. Organization certified March 11, 
1908. 1903, c. 437. 

Perfection Grate Company, Springfield. Organization certified Sep- 
tember 14, 1905. 1903, c. 437. 

Perfection Manufacturing Company, Boston. Oi^anization certified 
October 2, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 351 

Peif eetion Shutter Worker Corporation, Lynn. Organization certified 
February 14, 1907. 1903, c. 437. 

Peridns and Company, Incorporated, Boston. Organization certified 
May 7, 1906. 1903, c. 437. 

Perkins Manufacturing Company, Springfield. Organization certified 
July 14, 1906. 1903, c. 437; 1903, c. 437, $ 41. 

Perkins Stephenson Company, Maiden. Organization certified March 
31, 1905. 1903, c. 437. 

Perkins Wood Working Company, Boston. Organization certified May 
17, 1899. Pub. Stat., c. 106. 

Pemin School of Business Inc., The, Boston. Organization certified 
May 19, 1909. 1903, c. 437. 

Pero Foundry Company, Worcester. Organization certified April 7, 
1904. 1903, c. 437. 

Perry & Ayers (Incorporated), Boston. Organization certified Novem- 
ber 11, 1908. 1903, c. 437. 

Perry Mason Company, Boston. Organization certified July 5, 1900. 
Pub. Stat., c. 106. 

Perry Yam Mills, Webster. Organization certified January 29, 1907, 
1903, c. 437. 

Persons Manufacturing Company, The, Worcester. Organization cer- 
tified October 25, 1899. Pub. Stat., c. 106. 

Peru Lumber Company, Worcester. Organization certified January 16, 
1906. 1903, c. 437. 

Pessewamett Corporation, Stow. Organization certified June 18, 1909. 
1903, c. 437. 

Peter F. Tague Company, Boston. Organization certified June 27, 1904. 
1903, c. 437. 

Peter Gray & Sons, Incorporated, Boston. Organization certified Au- 
gust 23, 1907. 1903, c. 437. 

Peter Wood Dyeing Company, The, Worcester. Organization certified 
June 7, 1895. Pub. Stat., c. 106. 

Peters Manufacturing Company, Boston. Organization certified March 
21, 1905. 1903, c. 437. 

Petersburg Leather Company of Boston, Boston. Organization cer- 
tified April 10, 1909. 1903, c. 437. 

Peterson Grain & Coal Company, The, Great Barrington. Organization 
certified November 15, 1909. 1903, c. 437. 

Pettingell Machine Company, The, Boston. Organization certified No- 
vember 14, 1905. 1903, c. 437. 



352 TAX COMMISSIONER'S REPORT. [Jan. 

« 

Pevey Foundry Company, Inc., Lowell. Organization certified July 29, 
1907. 1903, c. 437. 

Phelps & Bradley Company, Boston. Organization certified December 
8,1908. 1903, c. 437. 

Phelps Paper Company, Holyoke. Organization certified January 17, 
1907. 1903, c. 437. 

Phelps Publishing Company, Holyoke. Organization certified Decem- 
ber 10, 1880. 1870, c. 224. 

Phenix Plate Company, The, Worcester. Organization certified May 2, 
1888. Pub. Stat., c. 106. 

Philbrick and Webster Inc., Boston. Organization certified October 22, 

1907. 1903, c 437; 1903, c 437, t 41. 

Philbrook Distributing Company, Boston. Organization certified April 
16, 1906. 1903, c. 437. 

Philip Broomfield Company, Boston. Organization certified January 
25, 1909. 1903, c. 437. 

Phillips and Hodgdon Incorporated, Chelsea. Organization certified 
March 26, 1909. 1903, c. 437. 

Phillips and Krensky Company, The, Boston. Organization certified 
October 26, 1905. 1903, c. 437. 

Phillips Company, The, Boston. Organization certified May 4, 1905. 
1903, c. 437. 

Phillipsdale Paper Mill Company, The, Walpole. Organization certi- 
fied January 11, 1909. 1903, c. 437. 

Phillipston Trap Eock Company, Phillipston. Organization certified 
September 9, 1904. 1903, c. 437. 

Phoenix Coffee Mills, Boston. Organization certified June 30, 1906. 
1903, c. 437. 

Phoenix Hall Association, Fairhaven. Organized March 4, 1853. 

Phoenix Interstate Express Company, Hudson. Organization certified 
May 11, 1909. 1903, c. 437. 

Phoenix Lunch Company, Springfield. Organization certified July 23, 

1908. 1903, c. 437. 

Phoenix Optical Company, The, Boston. Organization certified May 6, 
1908. 1903, c. 437. 

Phoenix Securities Company, Springfield. Organization certified Au- 
gust 21, 1906. 1903, c. 437. 

Photo Fabric Company of America, Boston. Organization certified Feb- 
ruary 21, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 353 

Photo Supply Company, Everett. Oi^anization certified. November 5, 
1907. 1903, c. 437. 

Physicians' Protective Association, (Inc.), Boston. Oi^anization cer- 
tified January 27, 1906. 1903, c. 437; 1903, c. 437, $ 41. 

Pico Cranberry Company, Boston. Organization certified December 23, 
1907. 1903, c 437. 

Pieced Stay Machinery Company, Haverhill. Organization certified 
September 22, 1908. 1903, c. 437. 

Piedmont Company, The, Boston. Organization certified January 25, 
1906. 1903, c. 437. 

Pierce & Barnes Co., Boston. Organization certified February 24, 1904. 
1903, c. 437. 

Pierce & Rice Oil Company, The, Worcester. Organization certified 
June 3, 1904. 1903, c. 437. 

Pierce Brothers Limited, New Bedford. Organization certified June 
29, 1909. 1903, c. 437. 

Pierce Furniture Company, Leominster. Organization certified April 
25, 1908. 1903, c 437. 

Pierce Hardware Company, The, Taunton. Organization certified Jan- 
uary 24, 1893. Pub. Stat., c. 106. 

Pierce Labeling Machine Company, Worcester. Organization certified 
October 12, 1905. 1903, c. 437. 

Pierce Manufacturing Corporation, New Bedford. Organization cer- 
tified March 3, 1892. Pub. Stat., c. 106. 

Pierson Pharmacy Company, The, Leominster. Organization certified 
October 11, 1905. 1903, c. 437. 

Pigeon Cove Co-operative Association, The, Rockport. Organization 
certified February 10, 1894. Pub. Stat., c. 106. 

Pigeon Hill Granite Company, Rockport. Organization certified De- 
cember 6, 1870. 1870, c. 224. 

Pilgrim Fathers Hall Association, Lawrence. Oi^anization certified 
July 29, 1889. Pub. Stat., c. 106 ; 1889, c 362. 

Pilgrim Foundry Company, Kingston. Organization certified May 9^ 
1905. 1903,0.437. 

Pilgrim Laundry Company, Boston. Organization certified March 26, 
1909. 1903, c 437. 



im Rubber Company, The, Boston. Organization certified April 
18,1908. 1903, c. 437. 

Pilot Garage and Supply Company, Worcester. Organization certified 
March 19, 1907. 1903, c. 437. 



364 TAX COMMISSIONER'S REPORT. [Jan. 

Pine Grove Mineral Spring Company, The, Ware. Organization cer- 
tified October 23, 1907. 1903, c. 437. 

Pinehnrst Park Amusement Company, Worcester. Organization cer- 
tified November 27, 1906. 1903, c. 437. 

Piney Point Duck Farm, Incorporated, Boston. Organization certified 
September 15, 1908. 1903, c. 437. 

Pinkham & Smith Company, Boston. Organization certified January 
30, 1906. 1903, c. 437. 

Pioneer Free Press Company, Chelsea. Organization certified Septem- 
ber 23, 1907. 1903, c. 437. 

Pitman & Brown Co., Salem. Organization certified January 3, 1905. 
1903, c. 437. 

Pittsburgh Plate Glass Company of Massachusetts, Boston. Organiza- 
tion certified March 19, 1909. 1903, c. 437. 

Pittsfield Aero Company, Pittsfield. Organization certified May 15, 
1908. 1903, c. 437. 

Pittsfield and North Adams Railroad Corporation, Boston. Chartered 
1842, c. 69. 1869, c, 407. 

Pittsfield Baseball and Athletic Association, Inc., Pittsfield. Organi- 
zation certified October 23, 1908. 1903, c. 437. 

Pittsfield Coal Gas Company, Pittsfield. Chartered 1853, c. 21. 

Pittsfield Co-operative Coal Company, Pittsfield. Organization certified 
July 22, 1905. 1903, c. 437. 

Pittsfield Electric Company, Pittsfield. Organization certified July 24, 
1890. Pub. Stat., c. 106. 

Pittsfield Electric Street Railway Company, Pittsfield. Oi^^anization 
certified October 1, 1890. Pub. Stat., c. 113. 

Pittsfield Journal Company, Pittsfield. Organization certified April 13, 
1897. Pub. Stat., c. 106. 

Pittsfield Lime Company, Richmond. Organization certified November 
23,1906. 1903, c. 437. 

Pittsfield Soap Company, Pittsfield. Org^anization certified September 
18, 1906. 1903, c. 437. 

Pittsfield Spark Coil Company, Pittsfield. Organization certified April 
9, 1903. Rev. Laws, c. 110. 

Pittsfield Steam Power Company, The, Pittsfield. Organization eer- 
tified August 12, 1886. Pub. Stat., c. 106. 

Pittsfield Transportation Company, Pittsfield. Organization certified 
June 25, 1887. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 355 

Plaisir Theatrical Company, Boston. Organization certified March 3, 
1908. 1903, c 437. 

Planet Company, The, Westfield. Organization certified August 16, 

1905. 1903, c. 437. 

Playground Apparatus Manufacturing Company, Templeton. Organi- 
zation certified September 5, 1908. 1903, c. 437. 

Plotner Can Company (Incorporated), Boston. Organization certified 
December 1, 1909. 1903, c. 437. 

Plummer Electric Co., Boston. Organization certified November 30, 
1903. 1903, c. 437. 

Plunger Elevator Company, Worcester. Oi^anization certified June 23, 
1896. Pub. Stat, c. 106. 

Plunkett Woolen Company, Hinsdale. Organized March 1, 1861. 

Plymouth and Boston Express Company, The, Plymouth. Organization 
certified April 18, 1905. 1903, c. 437. 

Plymouth and Middleborough Railroad Company, Plymouth. Chartered 
1890, c. 108. 

Plymouth and Sandwich Street Railway Company. Chartered 1898, 
c. 309. 

Plymouth, Carver and Wareham Street Railway Company. Oi^aniza- 
tion certified November 20, 1903. Rev. Laws, c. 112 j 1905, c. 112. 

Plymouth Cement Stone Co., Plymouth. Organization certified June 7, 

1906. 1903, c. 437. 

Plymouth Cordage Company, Plymouth. Chartered 1824, c. 21. 

Plymouth County Gas Light and Power Company, Haverhill. Organi- 
zation certified October 26, 1908. Rev. Laws, c. 110. 

Plymouth County Publishing Company, Middleborough. Organization 
certified March 9, 1906. 1903, c. 437. 

Plymouth County Trust Company, Brockton. Chartered 1892, c. 398. 
1908, c. 163. 

Plymouth Electric Light Company, Plymouth. Organization certified 
November 23, 1888. Pub. Stat., c. 106. 

Plymouth Q^s Light Company, Plymouth. Chartered 1853, c. 128. 

Plymouth Hardware Co., Plymouth. Organization certified August 25, 
1905. 1903,0.437. 

Plymouth Hospital and Train Nurse School, Boston. Organization cer- 
tified January 16, 1907. 1903, c. 437. 

Plymouth Manufacturing Company, The, Brockton. Organization cer- 
tified February 14, 1907. 1903, c. 437. 



356 TAX COMMISSIONER'S REPORT. [Jan. 

Plymouth Mills, Plymouth. Chartered 1846, c. 176. 

Plymouth Press Incorporated, The, Springfield. Organization certified 
August 7, 1907. 1903, c. 437. 

Plymouth Public Market, Inc., Plymouth. Organization certified Sep- 
tember 20, 1906. 1903, c. 437. 

Plymouth Rubber Company, Boston. Organization certified February 
20, 1896. Pub. Stat., c. 106. 

Plymouth Stove Foundry Company, The, Plymouth. Organization 
certified October 30, 1896. Pub. Stat., c. 106. 

Pneumatic Cushion Sole Shoe Company, Boston. Organization cer- 
tified July 29, 1908. 1903, c. 437. 

Pocasset Manufacturing Company, The, Fall River. Chartered 1822. 
1821, c. 61. 

Point Breeze Company, Webster. Oi^ganization certified March 29, 
1905. 1903, c. 437. 

Poland Hotel Company, Boston. Organization certified March 31, 1905. 
1903, c. 437. 

Polar Brand Waist Company, Boston. Organization certified October 
9, 1909. 1903, c. 437. 

Polish Akcinny Store Co., Gardner. Organization certified August 22, 

1908. 1903, c. 437. 

Polish Co-operative Company of Westfield, Westfield. Oi^ganization 
certified January 17, 1908. 1903, c. 437. 

Pomona Farms Company, FrankHn. Organization certified August 27, 

1909. 1903, c. 437. 

Ponikin Mills, Fitchburg. Organization certified March 17, 1888. Pub. 
Stat., c. 106 ; 1903, c. 437, % 41. 

Poole and Price Machine Company, Boston. Organization certified 
March 9, 1906. 1903, c. 437. 

Poole Silver Company, Taunton. Organization certified May 21, 1895. 
Pub. Stat., c. 106. 

Pop Com Products Company, Boston. Organization certified April 13, 
1907. 1903, c. 437. 

Pope Rand Company, Brockton. Organization certified June 22, 1909. 
1903, c. 437. 

Port Norris Fruit Co., Boston. Organization certified June 7, 1906. 
1903, c. 437. 

Port Tampa Phosphate Company, Boston. Organization certified De- 
cember 6, 1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 357 

Porter Manufacturing & Cement Company, Boston. Organization 
certified July 16, 1904. 1903, c. 437; 1903, c. 437, $ 41. 

Porter Whidden Company, The, Boston. Organization certified March 
1, 1906. 1903, c. 437. 

Portland Amusement Company, Boston. Organization certified No- 
vember 13, 1909. 1903, c 437. 

Portsmouth Forge, The, Boston. Organization certified June 28, 1906. 
1903, c. 437. 

Poseidon Arms Hotel Company, The, Nahant. Organization certified 
October 28, 1907. 1903, c. 437. 

Post Office Pharmacy, Inc., SalenL Organization certified June 2, 1903. 
Rev. Laws, c. 110. 

Post Publishing Company, Boston. Organization certified June 20, 1876. 

Postal Telegraph Cable Co. of Massachusetts, Boston. Organization 
certified April 11, 1896. Pub. Stat., c. 106. 

Poto Mines Corporation, Boston. Organization certified February 1, 
1906. 1903, c. 437. 

Potomska Mills Corporation, New Bedford. Organization certified June 
20,1871. 

Potter and Bardach Company, Springfield. Organization certified June 
10, 1907. 1903, c. 437. 

Potter Knitting Company, Springfield. Organization certified Decem- 
ber 20, 1906. 1903, c. 437. 

Potter Manufacturing Company, The, Boston. Oi^anization certified 
February 27, 1907. 1903, c. 437. 

Potter's Stables, Incorporated, Watertown. Organization certified April 
30, 1897. Pub. Stat., c. 106. 

Powell Machine Company, The, Fitchburg. Organization certified No- 
vember 19, 1909. 1903, c. 437. 

Powell Tool Co., Worcester. Organization certified January 20, 1908. 

1903, c. 437. 

Power Equipment Company, Boston. Organization certified December 
4, 1908. 1903, c. 437. 

Power Numbering Machine Company, Boston. Organization certified 
May 29, 1905. 1903, c. 437. 

Powow Hill Water Company, Amesbury. Chartered 1883, c. 161. 

Practical Politics, Inc., Boston. Organization certified September 8, 

1904. 1903, c. 437. 

Pratt Cereal Company, The, Boston. Organization certified November 
23, 1903. 1903, c. 437; 1903, c. 437, $ 41, 



358 TAX COMMISSIONER'S REPORT. [Jan. 

Pratt-Reid Shoe Company, Natick. Organization certified November 16, 

1901. Pub. Stat., c. 106; 1903, c 437, $ 41. 

Preece Amusement Company, Boston. Organization certified July 8, 
1909. 1903, c. 437. 

Premier Comb Company, Leominster. Organization certified November 
13, 1906. 1903, c. 437. 

Premier Electric Lamp Company, Boston. Organization certified July 
27, 1908. 1903, c. 437. 

m 

Premier Motor Car Company of New England, Boston. Organization 
certified March 31, 1908. 1903, c. 437; 1903, c. 437, J 4L 

Premier Theatre Company, Newburyport. Organization certified April 
21, 1909. 1903, c, 437. 

Prentice Brothers Company, Worcester. Organization certified Decem- 
ber 2, 1898. Pub. Stat., c, 106. 

Presbrey-Field Company, Taunton. Organization certified May 3, 1905. 
1903, c. 437; 1903, c. 437, $ 41. 

Presbrey Stove Lining Company, Taunton. Organization certified July 
17, 1867. 

Prescott Power Co., Haverhill. Organization certified January 19, 
1909. 1903, c. 437. 

Press Clipping Bureau, The, Boston. Organization certified March 27, 
1899. Pub. Stat, c. 106. 

Press of the World Publishing Company, Boston. Organization certified 
March 15, 1907. 1903, c. 437. 

Preston Auto Improvement Company, Boston. Organization certified 
April 24, 1909. 1903, c. 437. 

Preston B. Keith Shoe Company, Brockton. Organization certified 
October 30, 1896. Pub. Stat., c 106. 

Prexite Comb Company, North Adams. Organization certified May 2, 

1908. 1903, c. 437. 

Price Drug Company, Salem. Organization certified September 24, 

1902. Rev. Laws, c. 110. 

Priggen-Johnson Company, Boston. Organization certified October 1, 

1909. 1903, c. 437. 

Primer Company, The, Worcester. Organization certified April 24, 
1908. 1903, c. 437. 

Prince Medicine Company, The, Cambridge. Org^ization certified 
March 6, 1905. 1903, c. 437. 

Priscilla Mills Company, Worcester. Organization certified September 
25, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 369 

Priseilla Publishiiig Co., The, Boston. Organization certified June 19, 

1906. 1903,0.437. 

Priseilla Woolen Company, Spencer. Organization certified July 29, 

1907. 1903, c. 437., 

Procter Brothers Company, The,. Gloucester. Organization certified 
May 6, 1903. Rev. Laws, c. 110. 

Proctor Bros. Grain Co., Cambridge. Organization certified January 1, 
1909. 1903, c. 437. 

Produce Dealers Supply Company, Boston. Organization certified 
July 18, 1908. 1903, c. 437. 

Prospect Farm, Incorporated, Framingham. Organization certified 
February 2, 1904. 1903, c. 437. 

Protective Union Company, The, Worcester. Organization certified 
January 28, 1899. Pub. Stat., c. 106. 

Protector Last Reinforcing Co., Brockton. Organization certified Au- 
gust 30, 1907. 1903, c. 437. 

Providence and Fall River Street Railway Company. Organization cer- 
tified February 26, 1901. Pub. Stat, c. 113. 

Providence and Worcester Railroad Company, Providence, R. I. Char- 
tered 1844, c. 89. 

Providence Inter-State Express Company, The, Bourne. Organization 
certified May 17, 1909. 1903, c. 437. 

Providence Telephone Company of Massachusetts, Boston. Organiza- 
tion certified February 24, 1891. Pub. Stat., c. 106. 

Providence, Webster and Springfield Railroad Company, Webster. 
Organized March 23, 1882. 

Provincetown Cold Storage Co., Provincetown. Organization certified 
June 2, 1893. Pub. Stat., c. 106. 

Prudential Corporation, The, Boston. Organization certified March 18, 
1905. 1903, c. 437. 

Prudential Supply Company, Boston. Organization certified June 27, 
1905. 1903, c. 437; 1903, c. 437, J 41. 

Public Coal Company, Worcester. Organization certified May 1, 1903. 
Rev. Laws, c. 110. 

Publication, Research and Trading Company, The, Wellesley. Oi^ani- 
zation certified February 11, 1908. 1903, c. 437. 

Publishers Binding and Mailing Co., Boston. Organization certified 
July 14, 1905. 1903, c. 437. 

Publishers Printing Corpn., Boston. Organization certified February 
25, 1908. 1903, c. 437. 



360 TAX COMMISSIONER'S REPORT. [Jan. 

Puddington Manufacturing Company, Pittsfield. Organization certified 
August 22, 1908. 1903, c. 437. 

Pulito Company, Boston. Organization certified May 7, 1909. 1903, 
c. 437. 

PuUen and Guthro Company, Boston. Organization certified April 2, 
1909. 1903, c. 437. 

Pulpwood Corporation, Boston. Organization certified November 20, 

1906. 1903, c. 437. 

Pulsifer and Larson Company, The, Worcester. Organization certified 
June 10, 1903. Rev. Laws, c. 110. 

Pulsifer Kingston Company, Boston. Organization certified January 
1, 1906. 1903, c. 437. 

Pure Ice Company, Worcester. Organization certified June 23, 1908. 
1903, c. 437. 

Purefood Lunch Company, Boston. Organization certified November 

21, 1908. 1903, c. 437. 

Puritan Automatic Merchandising Co., Boston. Organization certified 
May 15, 1908. 1903, c. 437. 

Puritan Carbonating Co., Millis. Organization certified November 7, 
1903. 1903, c. 437. 

Puritan Chemical Company, Boston. Organization certified October 14, 

1907. 1903, c. 437. 

Puritan Dental Co., The, Boston. Organization certified June 26, 1905. 
1903, c. 437. 

Puritan Express Company, SalenL Organization certified November 

22, 1904. 1903, c. 437. 

Puritan Fastener Company, Boston. Organization certified August 
20, 1908. 1903, c. 437. 

Puritan Lumber Company, Boston. Organization certified December 
24, 1906. 1903, c. 437. 

Puritan Manufacturing Company, Boston. Organization certified Jan- 
uary 20, 1893. Pub. Stat., c. 106. 

Puritan Motor Company, Boston. Organization certified January 14, 
1907. 1903, c. 437. 

Puritan Parlor Frame Company, Boston. Organization certified De- 
cember 22, 1909. 1903, c. 437. 

Puritan Print, Inc., The, Boston. Oi^anization certified June 4, 1906. 
1903, c. 437; 1903, c. 437, i 41. 

Piuitan Products Company, Boston. Organization certified Fd>maiy 
7, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 361 

Puritan Stain and Blacking Company, Boston. Organization certified 
March 16, 1909. 1903, c. 437. 

Puritan Telephone Company, Boston. Organisation certified January 
18, 1901. Pub. Stat., c. 106. 

Puritan Theatre Company, Fall Biver. Organization certified April 1, 
1908. 1903, c. 437. 

Puritan Trust Company, Boston. Chartered 1892, c. 394. 1893, c. 267; 
1894, c 115. 

Puritan Zinc Mining Company, The, Boston. Organization certified 
June 22, 1906. 1903, c 437. 

Purity Confectionery Company, Boston. Organization certified No- 
vember 11, 1907. 1903, c. 437. 

Purity Distilling Company, Boston. Organization certified December 31, 

1908. 1903, c. 437. 

Purity Publishing Company, Lowell. Organization certified July 26, 
1907. 1903, c 437. 

Pntnam & Son Company, Lowell. Organization certified March 20, 
1903. Rev. Laws, c. 110. 

Pntnam & Thurston Company, Worcester. Organization certified July 
24,1906. 1903, c. 437. 

Pntnam Investment Company, Boston. Organization certified May 17, 

1909. 1903, c. 437. 

Putnam Machine Company, Fitchburg. Organization certified Decem- 
ber 4, 1856; 

Putnam Motor Mfg. Co., Springfield. Organization certified May 28, 
1907. 1903, c. 437. 

Pntnam Wharf and Storage Realty Company, Boston. Organization 
certified July 25, 1907. 1903, c. 437. 

Pyro-Febrin Company, The, Northampton. Organization certified De- 
cember 21, 1892. Pub. Stat., c. 106. 

Q. A. Towns Extracting Company, Lynn. Organization certified No- 
vember 4, 1907. 1903, c. 437. 

Quabbin Aqueduct Company, Enfield. Organization certified February 
3, 1905. Rev. Laws, c. 110. 

Quaboag Leather Company, Monson. Organization certified April 12, 
1907. 1903, c. 437. 

Quaboag Manufacturing Company, Brookfield. Organization certified 
January 29, 1897. Pub. Stat., c. 106. 

Quaker Laundry Company, Cambridge. Organization certified Decem- 
ber 13, 1907. 1903, c. 437. 



362 TAX COMMISSIONER'S REPORT. [Jan. 

Quality Polish and Dressing Company, Boston. Organization certified 
June 11, 1909. 1903, c. 437. 

Quality Saw and Tool Works, Incorporated, Springfield. Organization 
certified July 11, 1907. 1903, c. 437. 

Quansett Mining Company, Boston. Organisation certified July 30, 

1908. 1903, c. 437. 

Queen Hairpin Co. (Inc.), Leominster. Organization certified Decem- 
ber 15, 1909. 1903, c. 437. 

Queen Theatre Company, Boston. Organization certified October 16, 

1909. 1903, c. 437. 

Quick Loan Company, Brockton. Organization certified December 18, 
1908. 1903, c 437. 

Quincy Beef Company, Quincy. Organization certified April 17, 1896. 
Pub. Stat., c. 106. 

Qmncy Column Turning Co., Quincy. Organization certified April 5, 
1904. 1903, c. 437. 

Quincy Electric light and Power Company, The, Quincy. Organization 
certified February 15, 1888. Pub. Stat, c. 106. 

Quincy Gas Light Company, Quincy. Organization certified January 
16, 1906. Rev. Laws, c. 110. 

Quincy Hack and Stable Company, Quincy. Organization certified 
April 29, 1909. 1903, c. 437. 

Quincy Market Cold Storage and Warehouse Company, Boston. Or- 
ganization certified August 19, 1881. 1870, c. 224; 1903, c. 437, 
$ 41. 

Quincy Market Dining Room Company, Boston. Organization certified 
July 30, 1906. 1903, c. 437. 

Quincy Market Gardening Company, Boston. Organization certified 
January 10, 1905. 1903, c. 437. 

Quincy New System Wet Wash Co., Quincy. Organization certified 
February 14, 1907. 1903, c. 437. 

Quinn Brothers, Incorporated, Boston. Organization certified January 
22,1906. 1903, c. 437. 

Quinsigamond Electric Power and Light Company, Worcester. Organ- 
ization certified February 2, 1892. Pub. Stat, c. 106. 

Quinsigamond Lake Steamboat Company, The, Worcester. Organiza- 
tion certified June 20, 1887. Pub. Stat., c. 106. 

Quinsigamond Park Company, Worcester. Organization certified May 
4, 1901. Pub. Stat., c. 106. 

Quirk-Baker Tea Company, Springfield. Organization certified October 
7, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 363 

'' R-A-C '' Business Expansion Corporation, Boston. Organization cer- 
tified November 27, 1907. 1903, c. 437. 

B. A. Day Company, Lawrence. Organization certified April 28, 1899. 
Pub. Stat., c. 106. 

R. A. McWhirr Company, The, Fall River. Organization certified May 
8, 1893. Pub. Stat, c. 106. 

R. A. Tuttle Company, Boston. Organization certified December 18, 
1906. 1903, c. 437. 

R. & H. Manufacturing Company, Brockton. Oi^ganization certified 
June 13, 1907. 1903, c. 437. 

R. B. McKim Company Incorporated, Boston. Organization certified 
March 22, 1909. 1903, c. 437. 

R. Baillie Company, The, Fall River. Organization certified June 20, 
1906. 1903, c. 437. 

R. C. Gh>udey Company, Boston. Organization certified October 30, 

1905. 1903, c 437. 

R. D. Smith Co., Lynn. Organization certified October 8, 1907. 1903, 
C.437. 

R. K Cleaves Lumber Company, Boston. Organization certified June 
24, 1908. 1903, c. 437. 

R. E. Stocking Shipping Company, The, Boston. Organization cer- 
tified April 1, 1909. 1903, c. 437. 

R. £. Willard & Son, Incorporated, Pittsfield. Organization certified 
September 18, 1907. 1903, c. 437. 

R. F. Dodge Company, The, Beverly. Organization certified July 18, 

1906. 1903, c. 437. 

R. F. Hawkins Iron Works, The, Springfield. Organization certified 
January 5, 1904. 1903, c 437. 

R. Farland & Sons Company, Boston. Organization certified February 
2, 1903. Rev. Laws, c. 110. 

R. Ouastavino Company, Boston. Organization certified April 30, 
1897. Pub. Stat., c. 106. 

R. H. Long Machinery Company, Framingham. Organization certified 
December 21, 1907. 1903, c. 437. 

R. H. Long Shoe Manufacturing Company, Belchertown. Organization 
certified March 5, 1896. Pub. Stat., c. 106. 

R. H. Smith Manufacturing Company, The, Springfield. Organization 
certified January 2, 1884. Pub. Stat., c. 106. 

R. H. White Company, Boston. Organization certified June 9, 1896. 
Pub. Stat, c. 106. 



364 TAX COMMISSIONER'S REPORT. [Jan. 

B. Holman Company, Chelsea. Organization certified June 24, 1909. 
1903, c. 437. 

R. Humane Bridle Co., Boston. Organization certified June 10, 1908. 

1903, c. 437. 

R. J. Ederer Netting Company, Boston. Organization certified Decem- 
ber 21, 1908. 1903, c. 437. 

R. J. Healey Shoe Company, Worcester. Organization certified Feb- 
ruary 27, 1903. Rev. Laws, c. 110. 

R. J. Todd Company, Boston. Organization certified October 27, 1902. 
Rev. Laws, c. 110. 

R. L. Cleveland Company, Danvers. Organization certified June 23, 

1904. 1903, c. 437. 

R. L. Morgan Company, Worcester. Organization certified May 25, 
1909. 1903, c. 437. 

R. M. Bucknam & Co., Incorporated, Boston. Organization certified 
March 6, 1906. 1903, c. 437. 

R. M. Kelley Company, Boston. Organization certified May 15, 1908. 
1903, c. 437. 

R. Minton Company, Boston. Organization certified March 21, 1906. 

1903, c. 437. 

R. R. Higgins Company, Boston. Organization certified August 18, 

1904. 1903, c. 437. 

R. S. Bauer Company, The, L3mn. Organization certified September 
4, 1906. 1903, c. 437. 

R. S. Gillmore Building Company, Boston. Organization certified No- 
vember 28, 1908. 1903, c. 437. 

R. S. Reed Company, Fall River. Organization certified May 23, 1895. 
Pub. Stat., c. 106. 

R. T. Sullivan Co., Wellesley. Organization certified October 11, 1899. 
Pub. Stat., c. 106. 

R. W. Armstrong Co., The, Boston. Organization certified August 31, 
1908. 1903, c. 437; 1903, c. 437, * 41. 

R. W. Rice Coal Company, The, Springfield. Organization certified 
October 19, 1903. 1903, c. 437. 

Rafter Two-Color Roller Company, The, Boston. Organization certified 
March 17, 1904. 1903, c. 437. 

Railroad Square Express Company, Haverhill. Organization certified 
June 29, 1908. 1903, c. 437. 

Railroad Wharf and Storage Company, Boston. Organization certified 
April 15, 1901. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 365 

Ralph A. Day Company, Salem. Organization certified September 19. 

1902. Rev. Laws, c. 110. 

Ralph F. Russell Company, Boston. Organization certified October 23, 

1907. 1903, c. 437. 

Rand Adjustable Index Company, Boston. Organization certified 
April 3, 1908. 1903, c 437. 

Rand Paint Company, The, Boston. Organization certified July 29, 
1909. 1903, c. 437. 

Randall-Faichney Company, The, Boston. Organization certified June 
21, 1898. Pub. Stat, c. 106. 

Randolph Baseball Association Inc., Randolph. Organization certified 
May 22, 1909. 1903, c. 437. 

Randolph Power Company, The, Randolph. Organization certified Jan- 
uary 24, 1887. Pub. Stat., c. 106. 

Ranlett Grocery Company, The, Lowell, Organization certified Feb- 
ruary 14, 1901. Pub. Stat., c. 106. 

Rapid Transit Inter-State Express Company, Marlborough. Organiza- 
tion certified May 11, 1909. 1903, c. 437. 

Rapp-Huckins Company, Boston. Organization certified March 31, 

1908. 1903, c. 437. 

Rawles-Cobb Company, Boston. Organization certified April 10, 1908. 

1903, c. 437. 

Rawson and Morrison Manufacturing Company, Cambridge. Organi- 
zation certified May 9, 1896. Pub. Stat., c. 106. 

Ray Detective Agency, Incorporated, Boston. Organization certified 
January 12, 1909. 1903, c. 437. 

Ray-Lawson Oranite Co., Fall River. Organization certified January 
24, 1907. 1903, c. 437. 

Ray-Shiner Manufacturing Company, The, Franklin. Organization 
certified February 12, 1908. 1903, c. 437. 

Raymond Skate Mfg. Co., Boston. Organization certified November 
24,1908. 1903, c. 437. 

Rayner's Lunch Company, Boston. Organization certified May 10, 1909. 
1903, c 437. 

Rayolite Company, Boston. Organization certified April 24, 1907. 
1903, c. 437. 

Ray's Inter-state Express Company, Lynn. Organization certified 
May 22, 1908. 1903, c. 437. 

Reading Co-operative Association, Reading. Organization certified Feb- 
ruary 10, 1897. Pub. Stat., c. 106. 



366 TAX COMMISSIONER'S REPORT. [Jan. 

Beading Custom Laundry, Incorporated, Reading. Organization certi- 
fied November 13, 1908. 1903, c. 437. 

Beading Lyceum Hall Association, Reading. Chartered 1854, c. 360. 

Reading Masonic Temple (Corporation), Reading. Organization certi- 
fied March 18, 1893. Pub. Stat., c. 106. 

Reading Rubber Manufacturing Company, Boston. Organization cer- 
tified August 17, 1891. Pub. Stat., c. 106. 

Real Estate Exchange and Auction Board, The, Boston. Chartered 1889, 
c. 153. 

Real Estate Improvement Company of Haverhill, HaverhilL Char- 
tered 1886, c. 111. 

Realistic Moving Picture Company, The, Boston. Organization cer- 
tified July 3, 1908. 1903, c. 437. 

Realty Development Corporation, Boston. Organization certified Au- 
gust 26, 1905. 1903, c 437. 

Reardon Boiler Company, Boston. Organization certified February 18, 
1907. 1903, c. 437. 

Rebboli Sons Company, Worcester. Organization certified April 17, 
1905. 1903, c. 437. 

Rechabite Building Association of Marblehead, Mass., Marblehead. 
Organization certified May 2, 1905. 1903, c. 437. 

Red Cross Chlorides Company, Boston. Organization certified May 
29, 1905. 1903, c. 437. 

Red Cross Company, The, Boston. Organization certified November 
28, 1904. 1903, c. 437. 

Red Dragon Company, The, Cambridge. Organization certified March 
14, 1906. 1903, c. 437. 

Red Heart Chemical Company, Worcester. Oi^anization certified 
May 2, 1908. 1903, c. 437. 

Red Sea Balsam Co., New Bedford. Organization certified November 
S6, 1906. 1903, c. 437. 

Redding Automatic Time Switch Company, Boston. Organization cer- 
tified April 3, 1905. 1903, c. 437. 

Redpath Lyceiun Bureau Inc., The, Boston. Organization certified 
November 13, 1907. 1903, c. 437. 

Reed and Barton Corporation, Taunton. Organization certified Feb- 
ruary 21, 1888. Pub. Stat., c. 106. 

Reed and Curtis Machine Screw Company, Worcester. Organization 
certified June 19, 1894. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 367 

Reed and (foldings Company^ BcMston. Organization certified July 24, 
1909. 1903, c. 437. 

Reed and Prince Manufacturing Company, Worcester. Organization 
certified November 12, 1902. Rev. Laws, c. 110. 

Reed Foundry Company, Worcester. Organization certified December 
19, 1902. Rev. Laws, c. 110. 

R^al Jewelry Company, Somerville. Organization certified December 
16, 1908. 1903, c. 437. 

R^:al Laundry Company, Boston. Organization certified February 
21, 1907. 1903, c. 437. 

Regal Shoe Company, Boston. Organization certified January 3, 1903. 
Rev. Laws, c. 110. 

Register Co-operative Printing Company, Yarmouth. Organization 
certified April 15, 1879. 1870, c. 224. 

Reid and Hughes Company, Lawrence. Organization certified Feb- 
ruary 15, 1905. 1903, c. 437. 

Reid Publishing Company, Boston. Organization certified December ' 
27, 1907. 1903, c. 437. 

Reidy Drug Company, Weymouth. Organization certified December 
19, 1908. 1903, c. 437. 

Reilly Transportation Company, Brockton. Organization certified De- 
cember 18, 1908. 1903, c. 437. 

Reliable Auto Company, Ayer. Organization certified January 26, 
1909. 1903, c. 437. 

Reliable Bowling Alley Corporation, The, Salem. Organization certi- 
fied November 14, 1906. 1903, c. 437. 

Reliable Flour Company, Boston. Organization certified October 28, 
1897. Pub. Stat., c. 106. 

Reliable Gasoline Engine Company, Boston. Organization certified 
April 30, 1908. 1903, c. 437. 

Reliable Knitting Company, Great Barrington. Organization certified 
January 25, 1908. 1903, c. 437. 

Reliable Manufacturing Company, Boston. Organization certified No- 
vember 9, 1908. 1903, c. 437. 

Reliance Contracting Company, Boston. Organization certified Octo- 
ber 6, 1906. 1903, c. 437. 

Reliance Grease Company, Boston. Organization certified November 
4, 1908. 1903, c. 437. 

Reliance Motor Bus Company, Greenfield. Organization certified June 
2, 1908. 1903, c. 437. 



368 TAX COMMISSIONER'S REPORT. [Jan. 

Belindo Cushion Shoe Company, L3nin. Organization certified Angost 
8, 1908. 1903, c. 437. 

Be-Lyt Co., The, Boston. Organization certified January 24, 1908. 
1903, c. 437. 

Remington Manufacturing Company, The, Fitchburg. Oi^;anization 
certified May 18, 1905. 1903, c. 437; 1903, c. 437, $ 41. 

Remington Tool & Machine Company, The, Boston. Organization cer- 
tified March 9, 1907. 1903, c. 437. 

Remkol Company, Boston. Organization certified August 10, 1908. 

1903, c. 437. 

Remodeling & Reinforcing Last Co., The, Boston. Organization cer- 
tified February 16, 1904. 1903, c. 437; 1903, c. 437, J 41. 

Rendezvous Company, The, Cambridge. Organization certified January 
22, 1908. 1903, c. 437. 

Re-New Lamp Company, Maiden. Organization certified January 11, 
1889. Pub. Stat., c. 106. 

Renfrew Manufacturing Company, (South) Adams. Chartered 1867, 
c. 194. 

Reno Manufacturing Company, New Bedford. Organization certified 
May 11, 1908; 1903, c. 437. 

Republican Company, The, Springfield. Organization certified March 
22, 1878. 1870, c. 224. 

Revere & Winthrop Co-operative Ice Co., The, Winthrop. Organiza- 
tion certified October 27, 1909. 1903, c. 437. 

Revere Beach Construction Company, Boston. Organization certified 
March 19, 1906. 1903, c. 437. 

Revere Beach Merry-Gk)-Round Company, The, Boston. Organization 
certified April 10, 1908. 1903, c. 437. 

Revere Hardware Company, Revere. Organization certified November 
27, 1899. Pub. Stat., c. 106. 

Revere House, Proprietors of the, Boston. Chartered 1854, c. 58. 

Revere Ice Company, Revere. Organization certified November 5, 

1904. 1903, c. 437. 

Revere Roller Coaster Company, The, Revere. Organization certified 
May 3, 1900. Pub. Stat., c. 106. 

Revere Rubber Company, Chelsea. Organization certified March 9, 
1883. Pub. Stat., c' 106. 

Reversible Collar Company, Boston. Organization certified June 7, 
1866. 1869, c. 232. 



1910.] PUBLIC DOCUMENT — No. 16. 369 

Review Publishing Company, Boston. Organization certified Novem- 
ber 10, 1894. Pub. Stat., c. 106. 

Bex Dental Company, Boston. Organization certified May 2, 1908. 
1903, c. 437. 

Rex Wrench Company, Boston. Organization certified December 11, 
1907. 1903, c. 437. 

Reynolds and Stetson Company, Easton. Organization certified May 

13, 1909. 1903, c. 437. 

Reynolds Machine Company, Boston. Organization certified August 
4, 1904. 1903, c. 437. 

Reynolds Sponge Company, Boston. Organization certified June 16, 
1909. 1903, c. 437. 

Rezistol Chemical Co., The, Boston. Organization certified December 

14, 1909. 1903, c. 437. 

Rhines Lumber Co., Weymouth. Organization certified November 30, 
1909. 1903, c. 437. 

Rhode Island and Massachusetts Railroad Company, Franklin. Or- 
ganization certified September 26, 1876. 1874, c. 372, i 29. 

Rhode Island Company, Rhode Island. 

Rhode Island Machinery Company, The, North Attleborough. Organ- 
ization certified October 30, 1908. 1903, c. 437. 

Rhodes & Ripley Clothing Company, Boston. Organization certified 
November 29, 1895. Pub. Stat., c. 106. 

Rice and Company, Incorporated, Lowell. Organization certified Feb- 
ruary 2, 1907. 1903, c. 437. 

Rice & Lockwood Lumber Company, Springfield. Organization cer- 
tified December 13, 1884. Pub. Stat., c. 106. 

Rioe, Barton and Fales Machine and Iron Company, Worcester. Char- 
tered 1867, c 274. 

Rice, Kendall Company, The, Boston. Organization certified Novem- 
ber 14, 1899. Pub. Stat, c. 106. 

Rice, Sayward & Whitten Company, Boston. Organization certified 
January 29, 1907. 1903, c. 437. 

Race, Valentine Company, The, Springfield. Organization certified 
December 13, 1906. 1903, c. 437. 

Richard Borden Manufacturing Company, Fall River. Organization 

certified July 7, 1871. 

i 
Richard Briggs Company, Boston. Organization certified January 23, 

1894. Pub. Stat., c. 106. « 



I 



370 TAX COMMISSIONER'S REPORT. [Jan. 

Richard D. Kimball Co., Boston. Organization certified December 20, 
1907. 1903, c. 437. 

Richard French Iron Works, Worcester. Organization certified March 
2, 1905. 1903, c. 437. 

Richard J. Burton Co., Boston. Organization certified April 15, 1908. 
1903, c 437. 

Richard L. Bowser Company, Stoneham. Organization certified Jan- 
uary 21, 1907. 1903, c. 437. 

Richard 0. Harding Company, The, Boston. Organization certified 
November 26, 1906. 1903, c. 437. 

Richard Sayles Woolen Company, Uzbridge.. Oi^anization certified 
July 21, 1904. 1903, c. 437. 

Richard Smart Carpet Cleaning Co., Cambridge. Organization certi- 
fied April 29, 1904. 1903, c. 437. 

Richard T. Creen Company, Chelsea. Organization certified Feb- 
ruary 20, 1907. 1903, c. 437. 

Richards & Co., Incorporated, Boston. Organization certified May 23, 
1899. Pub. Stat., c. 106. 

Richardson-Bennett Lumber Company, Leominster. Organization eeir- 
tified December 29, 1906. 1903, c. 437; 1903, c. 437, $ 41. 

Richardson Company, The, Boston. Organization certified March 22, 
1907. 1903, c. 437. 

Richardson Manufacturing Company, Worcester. Organization certi- 
fied January 28, 1870. Gen. Stat., c. 61. 

Richardson Piano Case Co., Leominster. Organization certified Decem- 
ber 29, 1891. Pub. Stat., c 106; 1891, c. 360. 

Richardson Provision Company, Lynn. Organization certified Feb- 
ruary 14, 1905. 1903, c. 437. 

Richmond Iron Company, The, Richmond. Organization certified 
January 24, 1900. Pub. Stat., c. 106. 

Richmond Iron Works, The, Richmond. Organization certified April 
18, 1906. 1903, c. 437. 

Richmond Lake Ice Company, Pittsfield. Organization certified Decem- 
ber 18, 1907. 1903, c. 437. 

Richmond Telephone Company, Richmond. Organization certified 
October 14, 1903. Rev. Laws, c. 110. 1908, c. 163. 

Rich's Grill Company, Boston. Organization certified April 14, 1906. 
1903, c. 437. 

Rickard, Gregory Shoe Company, Lynn. Organization certified July 
26, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 371 

Bieketts & Bermingham^ Incorporated, Boston. Organization certified 
Augast 25, 1909. 1903, c. 437. 

Riddle Company, The, Boston. Organization certified Kovember 27, 
1908. 1903, e. 437; 1903, c 437, J 41. 

Ridgely Protective Association, The, Worcester. Organized May 10, 
1894. Reincorporated December 26, 1907, under 1907, c. 576, 
i 35. 

Ridgepole Cranberry Company, The, Brockton. Organization certified 
January 19, 1904. 1903, c. 437. 

Ridgway Construction Company, Boston. Organization certified De- 
cember 16, 1905. 1903, c. 437. 

Riley Pebbles Shoe Company, Natick. Organization certified January 
25, 1907. 1903, c. 437. 

Ripley Howland Manufacturing Co., Boston. Organization certified 
January 26, 1883. Pub. Stat., c. ].06. 

Ritz Hotel Company, Boston. Organization certified March 22, 1909. 
1903, c. 437. 

Raverbank Court Hotel Company, Boston. Organization certified Feb- 
ruary 1, 1905. 1903, c. 437. 

Riverbank Improvement Company, Boston. Chartered 1890, c. 109. 

Riverdale Mills, The, Oreat Barrington. Organization certified May 16, 
1893. Pub. Stat., c. 106. 

Riverdale Press, The, Brookline. Organization certified November 3, 
1908. 1903, c. 437. 

Riverdale Woolen Company, The, Northbridge. Organization certified 
September 25, 1894. Pub. Stat., c. 106. 

Riverside Co-operative Association of Maynard, The, Maynard. Or- 
ganization certified November 12, 1878. 1870, c. 224. 

Riverside Japannery (Inc.), The, Mansfield. Organization certified 
July 19, 1907. 1903, c. 437. 

Riverside Mills, Worcester. Organization certified February 7, 1907. 
1903, c. 437. 

Riverside Paper Company, Holyoke. Organization certified April 
24, 1867. 

Riverside Water Company, Gill. Chartered 1888, c. 241. 

Robart-Carleton Co., Boston. Organization certified January 25, 1909. 
1903, c 437. 

Bobbins Lumber Company, The, Boston. Organization certified July 
13, 1908. 1903, c. 437. 



372 TAX COMMISSIONER'S REPORT. [Jan, 

Robbins Spring Water Company, Boston. Organization certified Octo- 
ber 21, 1893. Pub. Stat., c. 106. 

Robert Bleakie Company, Hyde Park. Organization certified June 30, 
1897. Pub. Stat., c. 106. 

Robert Carruthers Company, Lowell. Organization certified May 19, 

1906. 1903, c. 437. 

Robert Fietz Company, Cambridge. Organization certified October 27, 

1908. 1903, c. 437. 

Robert Q. Wallace Company, Boston. Organization certified Septem- 
ber 28, 1905. 1903, c. 437. 

Robert Gallagher Company, The, Boston. Organization certified De- 
cember 28, 1904. 1903, c. 437. 

Robert Harrison Company, The, Boston. Organization certified March 
24, 1897. Pub. Stat., c. 106. 

Robert R. Herriman Company, Inc., Boston. Organization certified 
August 16, 1908. 1903, c. 437. 

Robert R. McNutt, Inc., Boston. Organization certified February 19, 

1909. 1903, c. 437. 

Robert S. Jones Company, Boston. Organization certified May 24, 

1907. 1903, c. 437. 

Roberts Iron Works Company, Cambridge. Organization certified Jan- 
uary 22, 1889. Pub. Stat., c. 106. 

Roberts Manufacturing Company, Danvers. Organization certified 
August 22, 1908. 1903, c. 437. 

Robertson Company, The, Lowell. Organization certified January 4, 
1905. 1903, c. 437. 

Robertson Motor Car Company, Taunton. Organization certified 
March 8, 1907. 1903, c. 437. 

Robertson Sutherland Company, Lawrence. Organization certified May 
26, 1909. 1903, c. 437. 

Robinson and Jones Company, Natick. Organization certified October 
31,1905. 1903, c. 437. 

Robinson-Brockway Manufacturing Company, Lynn. Organization cer- 
tified January 12, 1905. 1903, c. 437. 

Robinson Duck and Poultry Company, Saugus. Organization certified 
January 25, 1905. 1903, c. 437. 

Robinson Export Company, Boston. Organization certified September 
5, 1903. 1903, c. 437. 

Robinson Luce Company, The, Boston. Organization certified Decem- 
ber 22, 1903. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 373 

Robinson Transfer Co., Boston. Organization certified October 9, 
1908. 1903, c. 437. 

Rochester Hotel Company, The, Boston. Organization certified Feb- 
ruary 9, 1909. 1903, c. 437. 

Rock Hill Telephone Company, Boston. Organization certified Sep- 
tember 23, 1908. 1903, c. 437. 

Rock Ridge Farm Co., Monterey. Organization certified April 26, 1906. 
1903, c. 437. 

Rockdale Concrete Company, Northbridge. Organization certified July 
16,1909. 1903, c. 437. 

Rockdale Lime Company, West Stockbridge. Organization certified 
March 14, 1906. 1903, c. 437. 

Rockland Trust Company, Rockland. Organization certified September 
10, 1907. 1904, c. 374. 

Rockport Granite Company of Massachusetts, Boston. Organization 
certified February 2, 1866. 

Rockport Isinglass Company, Rockport. Organization certified Janu- 
ary 9, 1905. 1903, c. 437. 

Rockport Wharf Company, Rockport. Organization certified Sep- 
tember 30, 1907. 1903, c. 437. 

Roekwood Chemical Company, Boston. Organization certified Decem- 
ber 5, 1906. 1903, c. 437. 

Roekwood Sprinkler Company of Massachusetts, Worcester. Organi- 
zation certified July 17, 1906. 1903, c. 437; 1903, c. 437, J 41. 

Rocky Hill Crystal Spring Water Company, Amesbury. Organization 
certified February 13, 1906. 1903, c. 437. 

Rocky Meadow Company, Boston. Organization certified May 9, 1887. 
Pub. Stat., c. 106. * 

Rocky Neck Marine Railway Company, The, Gloucester. Organization 
certified October 25, 1897. Pub. Stat., c. 106. 

Rodney Hunt Machine Company, Orange. Organization certified Jan- 
uary 8, 1873. 1870, c. 224. 

Rogers and Whitney Company, Westfield. Organization certified Au- 
gust 12, 1904. 1903, c. 437. 

Rogers, Lunt and Bowlen Company, Greenfield. Organization certified 
May 31, 1902. Rev. Laws, c. 110. 

Rogers Sporting Goods Company, Springfield. Organization certified 
August 6, 1909. 1903, c. 437. 

Roland M. Baker Company, Salem. Organization certified September 
17, 1909. 1903, c. 437. 



374 TAX COMMISSIONER'S REPORT. [Jan. 

Roland T. Oakes Company, The, Holyoke. OrganuEation certified Jan- 
uary 2, 1892. Pub. Stat., c. 106. 

Roll Stationery Company, Springfield. Organization certified April 24, 
1905. 1903, c 437. 

RoUaway Skating-rink Company, Revere. Organization certified April 

11, 1906. 1903, c. 437. 

Roller Bar Door Closer Company, Springfield. Organization certified 
July 15, 1904. 1903, c. 437. 

Rood and Woodbury Company, Springfield. Organization certified 
February 1, 1909. 1903, c. 437. . 

Ropes Drug Company, Lynn. Organization certified September 19, 
1904. 1903, c. 437; 1903, c 437, $ 41. 

Rosary Floral Co., Boston. Organization certified November 3, 1904. 
1903, c. 437. 

Rose Bindery Company, Boston. Oiganization certified May 23, 1906. 
1903, c. 437. 

Rose Brook Bog Company, Wareham. Organization certified May 27, 
1898. Pub. Stat., c. 106. 

Rose Publishing Company, Boston. Organization certified May 21, 
1909. 1903, c. 437. 

Rosengard Furniture Co., The, Haverhill. Organization certified March 

12, 1902. Rev. Laws, c 110. 

Ross Brothers Company, Worcester. Organization certified October 
28, 1905. 1903, c. 437. 

Rotary Labeling Machine Selling Company, Boston. Organization eeir- 
tified June 26, 1907. 1903, c. 437. 

Round Belting Company, Boston. Organization certified January 16, 
1908. 1903, c. 437. 

Round Jewelry Company, Boston. Organization certified June 3, 1907. 
1903, c. 437- 

Roundy Mfg. Co., Boston. Organization certified March 29, 1909. 
1903, c. 437. 

Rowe and Emerson Company, HaverhilL Organization certified Feb- 
ruary 20, 1903. Rev. Laws, c 110. 

Rowe Contracting Company, Boston. Organization certified January 
23, 1907. 1903, c 437; 1903, c. 437, i 41. 

Rowe's Wharf, Proprietors of, Boston. Chartered 1818. 1817, c. 94. 

Rowe's Wharf Provision Company, Boston. Organization certified 
February 27, 1895. Pub. Stat., c. 106. 



1910.] . PUBLIC DOCUMENT — No. 16. 375 

Rozbnrgh Publishing Co., Boston. Organization certified August 10, 

1906. 1903, c. 437. 

Bozbury Carpet Company, Boston. Organization certified March 7, 
1859. 

Rozbory Central Wharf, Boston. Chartered 1841, c. 66. 1890, c. 165. 

Rozbury Real Estate Association of Boston, Boston. Chartered 1890, 
e. 268. 

Rozbury Shoe Thread Company, Boston. Organization certified Jan- 
uary 22, 1906. 1903, c. 437. 

Rozbury Storage Salesrooms Incorporated, Boston. Organization cer- 
tified December 24, 1907. 1903, c. 437. 

Rozbury Theatre Company, Boston. Organization certified June 10, 
1909. 1903, c 437. 

Roy A. Faye Co., Boston. Organization certified March 23, 1909. 1903, 
c437. 

Royal Auto Co., Boston. Organization certified May 17, 1906. 1903, 
c. 437. 

Royal Candy Company, Springfield. Organization certified March 31, 

1902. Rev. Laws, c. 110. 

Royal Comb Company, Leominster. Orgafiization certified February 
27, 1906. 1903, c. 437. 

Royal Dairy Lunch Company, Boston. Organization certified April 
27,1907. 1903, c. 437. 

Royal Fibre Company, Boston. Organization certified March 29, 1905. 

1903, c 437. 

Royal Laundry Company, Boston. Organization certified January 25, 
1909. 1903, c. 437. 

Royal Novelty Company, Boston. Organization certified January 3, 

1907. 1903, c. 437. 

Royal Shoe Company, The, Randolph. Organization certified August 
2, 1905. 1903, c. 437. 

Royal Standard Slate Co., Boston. Organization certified October 28, 

1908. 1903, c. 437. 

Royal Steam Heater Co., Gardner. Organization certified June U, 
1894. Pub. Stat., c. 106. 

Royal Teztile Company, The, North Attleborough. Organization cer- 
tified April 24, 1905. 1903, c. 437. 

Royal Typewriter Company, Boston. Organization certified December 
18, 1907 1903, c. 437. 



376 TAX COMMISSIONER'S REPORT. [Jan. 

Royal Wine and Cigar Company^ The, Boston. Organization certified 
" February 20, 1906. 1903, c. 437. 

Royal Worcester Belting Company, The, Worcester. Organization cer- 
tified December 17, 1906. 1903, c. 437. 

Royal Worcester Chocolate Company, Worcester. Organization cer- 
tified November 9, 1907. 1903, c. 437. 

Royal Worcester Corset Company, Worcester. Organization certified 
January 21, 1901. Pub. Stat., c. 106. 

Royce Laundry Company, The, Springfield. Oiganization certified 
March 23, 1891. Pub. Stat., c. 106. 

Roys Laboratories Inc., The, Boston. Organization certified October 2, 
1909. 1903, c. 437. 

Rubberhide Company, Boston. Organization certified October 28, 1904. 
1903, c. 437. 

Ruddock Shoe Co., Haverhill. Organization certified July 16, 1909. 

1903, c. 437. 

Ruff Bros. Company, Brookline. Organization certified December 24, 
1909. 1903, c. 437. 

Rufus Crowell Company, Somerville. Organization certified April 22, 

1904. 1903, c. 437. 

Ruggles Motor Company, Chicopee. Organization certified September 
22, 1909. 1903, c. 437. 

Russ, Eveleth and Ingalls Company, Boston. Organization certified 
July 2, 1908. 1903, c. 437. 

Russell Box Company, Chelsea. Organization certified July 11, 1908. 

1903, c. 437. 

Russell Lumber Company, West Springfield. Organization certified 
January 25, 1905. 1903, c. 437. 

Russia Cement Company, Gloucester. Organization certified February 
3, 1882. Pub. Stat, c. 106. 

Ruth Manufacturing Company, Somerville. Organization certified May 
13,1904. 1903, c. 437. 

Rutland Caf6 Company, Boston. Organization certified September 16, 

1904. 1903, c. 437. 

Ryan Transportation Company, Brockton. Organization certified 
April 21, 1908. 1903, c. 437. 

S. A. Bennett Company, Boston. Organization certified April 8, 1908. 
1903, c. 437. 

S. A. Eastman Company, Milford. Organization certified July 10, 1907. 
1903, c 437. 



1910.] PUBLIC DOCUMENT — No. 16. 377 

8. A. Freeman Companyi Boston. Organization certified January 4, 
1894. Pub. Stat., c. 106. 

8. A. Ryan & Co., Incorporated, Springfield. Organization certified 
March 25, 1905. 1903, c. 437. 

8. A. Shurtleff Company, Boston. Organization certified October 8, 
1909. 1903, c. 437. 

8. A. Woods Machine Company, Boston. Organization certified Octo- 
ber 25, 1873. 

8. Armstrong Company, The, Somerville. Organization certified Jan- 
uary 13, 1894. Pub. Stat., c. 106. 

8. B. Dibble Lumber Company, The, North Adams. Organization cer- 
tified May 18, 1899. Pub. Stat., c. 106. 

8. B. Wiley & Sons Company, Boston. Organization certified February 
13, 1906. 1903, c. 437. 

8. Blaisdell, Jr., Company, The, Chicopee. Organization certified No- 
vember 24, 1893. Pub. Stat., c. 106. 

8. C. Studley Company, Boston. Organization certified June 29, 1904. 
1903, c. 437. 

8. D. Grossman Company, Brockton. Organization certified September 
1, 1903. 1903, c. 437. 

6. D. Yiets Company, Springfield. Organization certified November 
23, 1899. Pub. Stat, c 106. 

8. E. Bentley Company, The, Springfield. Organization certified May 
26, 1909. 1903, c. 437. 

8. E. Cassino Company, Salem. Organization certified February 2, 
1906. 1903, c 437. 

8. 6. Hall Manufacturing Company, Athol. Organization certified 
June 6, 1908. 1903, c. 437. 

8. 6. Parker Company, Boston. Organization certified September 1, 
1905. 1903, c. 437. 

8. Goldberg Company, Salem. Organization certified December 15, 
1908. 1903, c. 437. 

5. Gray Company, The, Walpole. Organization certified September 23, 

1897. Pub. Stat, c. 106. 

6. H. Couch Company, Inc., Boston. Organization certified October 

5, 1904. 1903, c. 437. 

8. H. Davis Company, Boston. Organization certified January 29, 1906. 
1903, c. 437. 

8. H. Davis Company of Webster, Mass., Webster. Organization cer- 
tified January 9, 1907. 1903, c. 437. 



378 TAX COMMISSIONER'S REPORT. [Jan. 

S. H. Howe Shoe Company, The, Marlborough. Organization certified 
November 1, 1887. Pub. Stat., c. 106. 

S. H. Huggon Company, The, Brockton. Organization certified July 
12,1906. 1903, c. 437. 

S. H. Knox Co., Lowell Organization certified May 10, 1906. 1903| 
c. 437. 

S. H. Reynolds' Sons Company, Boston. Organization certified Octo- 
ber 12, 1906. 1903, c 437. 

S. H. Reynolds Sons Co., Dental Laboratory, Boston. Organization 
certified January 4, 1906. 1903, c. 437. 

S. K. Edwards Hall Company, Southbridge. 0]^;anization certified 
August 28, 1880. 1870, c. 224. 

S. L. Gkibriel Company, Taunton. Organization certified March 20, 
1905. 1903, c. 437. 

S. M. Howes Company, The, Boston. Organization certified March 20, 
1890. Pub. Stat., c. 106. 

S. M. Hunt Company, The, Springfield. Organization certified De- 
cember 11, 1908. 1903, c. 437. 

S. N. & C. Russell Manufacturmg Company, Pittsfield. Organization 
certified December 28, 1885. Pub. Stat., c. 106. 

S. R. Bailey and Company (Incorporated), Amesbury. Oi^anization 
certified February 21, 1907. 1903, c. 437. 

S. R. Briggs Co., Boston. Organization certified September 26, 1905. 
1903, c. 437. 

S. S. Pierce Company, Boston. Organization certified March 16, 1894. 
Pub. Stat., c. 106. 

S. Shapiro Company, Boston. Organization certified January 20^ 

1908. 1903, c. 437. 

S. Slater & Sons, Lieorporated, Webster. Organization certified April 
2, 1903. Rev. Laws, c. 110. 

S. Stayman Company, Southbridge. Organization certified July 22, 

1909. 1903, c. 437. 

S. Yorenberg Company, Boston. Organization certified April 28, 1906. 
1903, c. 437. 

S. W. Card Manufacturing Company, Mansfield. Organization certified 
March 2, 1894. Pub. Stat., c. 106. 

S. W. Lakin and Sons Co., Haverhill. Organization certified January 
31, 1907. 1903, c. 437. 

S. W. Loomis Company, Boston. Organization certified July 26, 1909. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 379 

Saco and Pettee Maehine Shops, Newton. Organization certified No- 
vember 24, 1897. Pub. Stat., c. 106. 

Safety Door Check Company, Springfield. Organization certified June 

1, 1909. 1903, c. 437. 

Safety Gas Lighter Co., Haverhill. Organization certified July 28, 
1909. 1903, c 437. 

Sagamore Electric Company, Bourne. Organization certified July 7, 
1909. Rev. Laws, c. 110. 

Sagamore Engine Company, Lynn. Organization certified February 4, 
1908. 1903, c 437. 

Sagamore Manufacturing Company, Fall River. Organization certi- 
fied November 10, 1879. 1870, c. 224. 

Sagamore Water Company, Bourne. Chartered June 12, 1908. 1908, 
c 618. 

Sager-Paekard Hardware Co., Brockton. Organization certified Febru- 
ary 12, 1909. 1903, c. 437. 

St. Clairs' (Inc.), Boston. Organization certified January 25, 1907. 
1903, c. 437. 

St. Leon Hotel Company, Boston. Organization certified November 
5, 1908. 1903, c. 437. 

St. Louis Rubber Company, Boston. Org^anization certified February 

2, 1909. 1903, c. 437. 

Salem Barrel Company, Salem. Organization certified March 9, 1908. 
1903, c 437. 

Salem Bay Steamboat Company, Beverly. Organization certified June 
10, 1905. 1903, c. 437. 

Salem, Beverly and Danvers Towboat Company, The, Danvers. Or- 
ganization certified June 13, 1888. Pub. Stat., c. 106. 

Salem Charitable Building Association, Salem. Chartered 1848, c. 245. 

Salem Commercial School, Incorporated, Salem. Organization certified 
July 26, 1894. Pub. Stat., c. 106. 

Salem Counter Company, Salem. Organization certified August 22, 
1906. 1903, c 437. 

Salem Dispatch Company, The, Salem. Organization certified March 
17, 1909. 1903, c. 437. 

Salem Electric Lighting Company, The, Salem. Organization certified 
January 30, 1882. 1870, c. 224. 

Salem Gas Light Company, Salem. Chartered 1847, c. 67. 

Salem Iron Foundry, Incorporated, Salem. Organization certified 
June 3, 1904. 1903, c. 437. 



380 TAX COMMISSIONER'S REPORT. [Jan. 

Salem Kosher Meat Co., Salem. Organization certified April 17, 1908. 

1903, c 437. 

Salem Laundry Company, Salem. Organization certified Febroary 16, 
1907. 1903, c. 437. 

Salem Lead Company, Salem. Chartered 1868, c. 5. 

Salem Press Company, The, Salem. Organization certified April 10, 

1906. 1903, c. 437. 

Salem Rubber Company, Salem. Organization certified F^mary 6, 

1907. 1903, c. 437. 

Salem Safe Deposit and Trust Company, Salem. Chartered 1902, 
c. 284. 

Salem Sashweight Foundry, Inc., Salem. Organization certified Au- 
gust 6, 1906. 1903, c. 437. 

Salem Shoe Stock Company, Salem. Organization certified June 2, 
1909. 1903, c. 437. 

Salem Stone Tool Company, Salem. Organization certified March 9, 

1904. 1903, c. 437. 

Salem Storage Warehouse Company, The, Salem. Organization cer- 
tified August 31, 1892. Pub. Stat, c. 106. 

Salisbury Beach Aqueduct Company, Salisbury. Organized July 12, 
1890. Pub. Stat., c. 110. 

Salisbury Beach Corporation, Boston. Organization certified Mareh 
25,1907. 1903, c. 437. 

Salisbury Land and Improvement Company, Salisbury. Chartered 
1903, c. 250. 

Salt '' " Nut Company, Lowell. Organization certified January 29, 

1908. 1903, c. 437. 

Samano American Company, The, Boston. Organization certified 
December 14, 1909. 1903, c 437. 

Samarjian-Aram Studios, Inc., Boston. Organization certified October 
23, 1907. 1903, c 437. 

Samoset Chocolates Co., Boston. Organization certified May 25, 1904. 
1903, c. 437; 1903, c. 437, $ 41. 

Sample Shoe Shop Co., The, Boston. Organization certified November 
14, 1906. 1903, c. 437. 

Sampson Press, Inc., The, Waltham. Organization certified Januaiy 
22, 1909. 1903, c. 437. 

Sampson Publishing Company, Lynn. Organization certified June 12, 
1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 381 

Samson Cordage Works, Boston. Organization certified July 3, 1888. 
Pub. Stat., c. 106. 

Samuel Cabot Incorporated, Boston. Organization certified May 14, 

1907. 1903, c. 437. 

Sam'l E. Jordan Brush Company, Maiden. Organization certified 
January 22, 1909. 1903, c. 437. 

Samuel H. Pitcher Company, Worcester. Organization certified De- 
cember 1, 1908. 1903, c. 437. 

Samuel M. Baker Company, Boston. Organization certified January 
28,1907. 1903, c. 437. 

Samuel M. Green Incorporated, Holyoke. Organization certified 
March 25, 1908. 1903, c. 437. 

Samuel Pierce Organ Pip>e Company, Reading. Organization certified 
August 3, 1897. Pub. Stat., c. 106. 

Samuel R. Henderson Incorporated, Somerville. Organization certified 
March 4, 1908. 1903, c. 437. 

Samuel Ward Company, Boston. Organization certified June 23, 1886. 
Pub. Stat, c. 106. 

Samuel Winslow Skate Manufacturing Company, The, Worcester. Or- 
ganization certified April 21, 1886. Pub. Stat., c. 106. 

Sando Engineering Company, Boston. Organization certified April 2, 

1908. 1903, c. 437. 

Sands S. Woodbury Company, Haverhill. Organization certified July 
14, 1908. 1903, c. 437. 

Sands, Taylor & Wood Company, Boston. Organization certified Au- 
gust 4, 1904. 1903, c. 437. 

Sandwich Freezer Company, Sandwich. Organization certified Decem- 
ber 1, 1909. 1903, c. 437. 

Sandwich, Hyannis and Chatham Street Railway Company. Chartered 
1903, c 477. 

Sandwich Trout Company, Boston. Organization certified April 27, 
1905. 1903, c. 437. 

Sandy Bay Pier Company, The, Rockport. Chartered 1811. 1810, 
c. 77. 

Sanford Mills Company, Medway. Organization certified October 20, 

1909. 1903, c. 437. 

Sanf ord-Putnam Company, Worcester. Organization certified Novem* 
ber 10, 1891. Pub. Stat., c. 106; 1891, c. 360. 

Sanford Whip Company, Westfield. Organization certified January 
14, 1888. Pub. Stat, c. 106. 



382 TAX COMMISSIONER'S REPORT. [Jaa. 

Sanitary Bottle Cap Company^ The, Boston. Organization eertifled 
April 22, 1908. 1903, c. 437. 

Sanitary Cement Company, Everett. Organization certified Aogost 
17, 1908. 1903, c. 437. 

Sanitary Dust Removing Company of Massacfansetts, Boston. Organi- 
zation certified May 10, 1905. 1903, c 437. 

Sanitary Fixtures Company, The, Boston. Organization certified Jan- 
uary 14, 1901. Pub. Stat, c. 106. 

Sanitary Plumbing Co., The, Boston. Organization certified November 
10, 1905. 1903, c. 437. 

Sanitary Reduction and Construction Company, Boston. Organizatioii 
certified April 29, 1905. 1903, c. 437. 

Sanitary Waste Disposal Company, Boston. Organization certified 
January 22, 1907. 1903, c. 437. 

Santa Catarina Mining and Milling Company of Massachusetts, Bos- 
ton. Organization certified July 20, 1905. 1903, c. 437. 

Sargent & Thorpe Lumber Company, Incorporated, Boston. Organiza- 
tion certified December 5, 1907. 1903, c 437. 

Sargent Ice Company, Dunstable. Organization certified October 17, 
1906. 1903, c. 437. 

Saskatchewan Investment Company, Boston. Organization certified 
February 27, 1909. 1903, c. 437. 

Satuit Cranberrv* Company, Boston. Organization certified November 
13, 1907. 1903, c. 437. 

Saugus Manufacturing Company, Saugus. Organization certified Sep- 
tember 21, 1904. 1903, c 437. 

Saunders Cotton Mills, Grafton. Chartered 1848, c. 293. 

Savin Drug Company, The, Boston. Organization certified August 2, 
1909. 1903, c. 437. 

Savory Express Co., Salem. Organization certified May 11, 1909. 
1903, c. 437. 

Sawyer Belting Company, Cambridge. Organization certified January 
16, 1895. Pub. Stat, c. 106. 

Sawyer Drug Company, Boston. Organization certified March 7, 1904. 
1903, c. 437. 

Sawyer, R^fan Company, Dalton. Organization certified July 2, 1909. 
1903, c. 437. 

Sawyer Tool Manufacturing Co., Fitchburg. Organization certified 
October 2, 1901. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 383 

Saxon Machine Company, Boston. Organization certified June 8, 1906. 
1903, c. 437. 

Sazonville Mills, Boston. Organization certified March 7, 1859. 

Saxtons River Soapstone Company, Boston. Organization certified 
May 28, 1906. 1903, c. 437. 

Sayles and Jenks Manufacturing Company, Warren. Organization 
certified February 25, 1898. Pub. Stat., c. 106. 

Seandia Corporation, The, Waltham. Organization certified October 
17, 1904. 1903, c. 437. 

Scandinavian Co-operative Orocery Union, Worcester. Organization 
certified April 22, 1891. Pub. Stat., c. 106. 

Scantlebury ft Monroe Co., Springfield. Organization certified Febru- 
ary 21, 1908. 1903, c 437. 

Scarborough Brook Club, (incorporated). The, Amherst. Organiza- 
tion certified November 17, 1909. 1903, c. 437. 

Scenic Amusement Company, Boston. Organization certified December 
15, 1908. 1903, c 437. 

Seherrer Manufacturing Company, Boston. Organization certified No- 
vember 7, 1906. 1903, c. 437. 

SchifP Bros., Inc., Boston. Organization certified December 9, 1908. 
1903, c 437. 

Schipper Bros. Coal Mining Co. (Inc.), Boston. Organization certified 
August 15, 1904. 1903, c. 437. 

Schmalz Publication Company, Boston. Organization certified Sep- 
tember 28, 1908. 1903, c. 437. 

Schoenhof Book Company, Boston. Organization certified May 3, 1904. 

1903, c. 437. 

Schubert Cigar Company, Boston. Organization certified September 8, 

1906. 1903, c. 437. 

Schuster Woolen Company, Douglas. Organization certified June 6, 

1904. 1903, c. 437. 

Scituate Water Company, Sdtuate. Chartered 1893, c. 391. 

Scollay Clothes Shop, Inc., Boston. Organization certified July 17, 
1908. 1903, c. 437. 

Scott and Company, Limited, Boston. Organization certified February 
17, 1905. 1903, c. 437. 

Scott and CDay Company, Lowell. Organization certified October 16, 

1907. 1903, c. 437. 

Scott & Sons Company, Medford. Organization certified November 14, 
1904. 1903, c. 437. 



384 TAX COMMISSIONER'S REPORT. [Jan. 

Scott Grain Co., The, Amesbury. Organization certified March 27, 
1900. Pub. Stat., c. 106. 

Scott Manufacturing Company, Medford. Organization certified De- 
cember 17, 1907. 1903, c. 437. 

Scudder-Kee Co., The, Brockton. Organization certified January 7, 
1909. 1903, c. 437. 

■ 

Sea Cliff Inn Company, Nantucket. Organization certified May 13, 

1907. 1903, c. 437. 

Seaconnet Mills, Fall River. Organization certified March 7, 1884. 
Pub. Stat., c. 106. 

Seamans & Cobb Company, Boston. Organization certified July 13, 

1908. 1903, c. 437. 

Sears and Chapin Mining Company, Charlemont. Oi^anization cer- 
tified March 22, 1904. 1903, c. 437. 

Sears Investment Company, The, Boston. Organization certified Au- 
gust 9, 1906. 1903, c. 437. 

Sears-Maynard Co., Boston. Organization certified June 12, 1907. 
1903, c. 437. 

Sears Shoe Company, Boston. Organization certified May 28, 1909. 
1903, c. 437. 

Seashore Amusement Company, The, Boston. Organization certified 
May 14, 1908. 1903, c. 437. 

Seavems Piano Action Company, Cambridge. Organization certified 
July 10, 1906. 1903, c. 437. 

Second Oakland Syndicate, Incorporated, Worcester. Organization 
certified May 24, 1909. 1903, c. 437. 

Second Regiment Band, The, Springfield. Organization certified Feb- 
ruary 23, 1900. Pub. Stat, c. 106. 

Sectional Rubber Tire Company, Quincy. Organization certified Au- 
gust 24, 1908. 1903, c. 437. 

Securities Holding Company, Boston. Organization certified Decem- 
ber 15, 1908. 1903, c. 437. 

Security Express Company, Lynn. Organization certified August 2, 

1909. 1903, c. 437. 

Security Loan Association, Boston. Chartered 1905, c. 334. 1907, 
c. 350. Organization certified June 30, 1908. 1903, c. 437. 

Security Safe Deposit Company, Boston. Organization certified De- 
cember 10, 1879. 1870, c. 224. 

Security System Construction Company, Boston. Organization cer- 
tified May 12, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 385 

Security Trust Company, Lynn. Chartered 1890, c. 212. 1908, c. Id3. 

Seeton Studio, Inc., Tfae^ La^\Tence« Organization certified October 2, 
1906. 1903,6.437. 

Selden Motor Car Company of Massachusetts, Boston. Organization 
certified September 3, 1909. 1903, c. 437. 

Self Locking Clothes Pin Mfg. Co., Boston. Organization certified 
March 21, 1904. 1903, c. 437. 

Selian Brothers Company, Boston. Organization certified June 1, 1907. 
1903, c 437. 

Sellar Surgical Co., Boston. Organization certified March 12, 1906. 
1903, c 437. 

Selling Novelty Company, The, Boston. Organization certified April 
26, 1907. * 1903, c 437. 

Sellman Company, Boston. Organization certified May 19, 1908. 
1903, e. 437. 

Selwyn Company, The, Boston. Organization certified October 10, 1906. 
1903, c. 437. 

Sentinel Printing Company, Fitchburg. Organization certified March 
31, 1903. RcT. Laws, c 110. 

Seth W. Fuller Company, Boston. Organization certified February 23, 
1900. Pub. Stat., e. 106. 

Sewall and Day Cordage Company, Boston. Organization certified 
January 9, 1880. 1870, c. 224. 

Sewing Machine Supplies Company, The, Springfield. Organization 
certified October 14, 1880. 1870, c 224. 

Sexton Drug Store, Springfield. Organization certified June 30, 1900. 
Pub. Stat., c. 106. 

Seymour Stables, Incorporated, The, Springfield. Organization cer- 
tified January 17, 1905. 1903, c. 437. 

Shady Hill Nursery Company, Cambridge. Organization certified Jan- 
uary 20, 1892. Pub. Stat., c. 106. 

Shaffer Expanding Reversible Envelope & Box Company, Boston. 
Organization certified May 28, 1908. 1903, c. 437. 

Shannon Bros. Company, Boston. Organization certified July 31, 1905. 
1903, c. 437. 

Shannon Manufacturing Company, Holyoke. Organization certified 
September 26, 1894. Pub. Stat., c. 106. 

Shapleigh Coffee Company, Boston. Oi^anization certified December 
26, 1890. Pub. Stat., c. 106. 



386 TAX COMMISSIONER'S REPORT. [Jaiu 

Sharaf Exchange Company, Boston. Organization certified December 

24, 1908. 1903, c. 437. 

Shattuek's Store Company, Groton. Organization certified September 

25, 1906. 1903, c. 437. 

Shaw Furniture Company, Cambridge. Organization certified May 18, 
1908. 1903,0.437. 

Shaw Stocking Company, Jjowell. Oi^;anization certified October 16, 
1877. 1870, c. 224. 

Shaw Transportation Company, Fall River. Organization certified 
April 30, 1906. 1903, c. 437. 

Shawmut Finishing Company, Medf ord. Organization certified March 
23, 1908. 1903, c. 437. 

Shawmut Leather Company, Boston. Oi^ganization certified March 10, 
1908. 1903, c 437. 

Shawmut Motor Company, Boston. Organization certified September 
27, 1905. 1903, c 437; 1903, c. 437, $ 41. 

Shawmut Rubber Company, Boston. Organization certified January 7, 
1903. Rev. Laws, c. 110. 

Shawmut Storage Company, Boston. Organization certified June 4, 

1908. 1903, c. 437. 

Shawmut Tire Company, Boston. Organization certified February 4, 
1907. 1903, c. 437; 1903, c. 437, 5 41. 

Shawmut Waxed Paper Company, Holliston. Organization certified 
August 11, 1906. 1903, c. 437. 

Shay Bros. (Incorporated), Boston. Organization certified February 
17, 1909. 1903, c. 437. 

Sheafe Manufacturing Co., The, Boston. Organization certified Feb- 
ruary 27, 1908. 1903, c. 437. 

Sheedy Amusement Company, Fall River. Organization certified June 
15, 1909. 1903, c. 437. 

Sheedy Theatre Company, Brockton. Organization certified May 17, 

1909. 1903, c 437. 

Sheffield Manufacturing Company, Boston. Organization certified 
January 30, 1908. 1903, c 437. 

Sheffield Water Company, Sheffield. Chartered 1895, c 123. 

Shelbume Co-operative Creamery, The, Shelbume. Organization cer^ 
tified January 24, 1906. 1903, c. 437. 

Shelbume Falls and Colrain Street Railway Company. Chartered 
1896, c. 79. 



1910J PUBLIC DOCUMENT — No. 16. 387 

Shelbome Falls Electrie Ldght ft Power Company, Shelbume. Or- 
ganization certified August 18, 1908. Rev. Laws, c 110. 

Sheldon Brothers Company, Natick. Organization certified October 22, 

1896. Pub. Stat, c 106. 

Sheldon Yacht and Power Boat Corporation, Boston. Organization 
certified March 27, 1907. 1903, c 437. 

Shenk- Adams Co., Boston. Organization certified May 31, 1907. 1903, 
c. 437. 

Shepard Clark Company, Boston. Organization certified November 4, 
1909. 1903, c 437. 

Shepard Manufacturing Company, Worcester. Organization certified 
July 27, 1906. 1903, c 437. 

Shepard Norwell Co., Boston. Organization certified November 8, 
1901. Pub. Stat., c. 106. 

Sherer Dry Gk>ods Company, Fall River. Organization certified March 
24, 1902. Rev. Laws, c. 110. 

Sherman Envelope Company, Worcester. Organization certified De- 
cember 8, 1898. Pub. Stat., c. 106. 

Sherman Folding Box Company, The, Boston. Organization certified 
October 15, 1906. 1903, c 437. 

Shennan, French and Company, Incorporated, Boston. Organization 
certified March 18, 1907. 1903, c. 437. 

Sherman-Moore Company, Lowell. Organization certified May 23, 1907. 
1903, c. 437. 

Shennan Welton Company, Boston. Organization certified June 15, 
1909. 1903, c 437. 

Sherry Shoe Company, Lynn. Organization certified March 14, 1900. 
Pub. Stat., c 106. 

Sherwin-Williams Company, Boston, Massacbueetts, The, Boston. Or- 
ganization certified December 2, 1904. 1903, c 437. 

Shields Foundry Company, Mansfield. Organization certified June 21, 

1897. Pub. Stat., c 106. 

Shirreffs' Worsted Company, Fitchburg. Organization certified Feb- 
ruary 26, 1903. Rev. Laws, c 110. 

Shoe and Leather Advertising Service Company, Boston. Organiza- 
tion certified May 28, 1909. 1903, c 437. 

Shoe City Interstate Express Company, Brockton. Organization cer- 
tified October 12, 1909. 1903, c 437. 

Shoe Retailer Company, The, Boston. Organization certified Septem- 
ber 19, 1903. 1903, c. 437. 



388 TAX COMMISSIONER'S REPORT. [Jan. 

Shofit Mirror Company, Thoi Broekton. Oi^ganization certified De- 
cember 1, 1908. 1903, c. 437. 

Sholar Business Building Service Inc., The, Boston. Organization 
certified November 3, 1908. 1903, c. 437. 

Shore line Inter-State Express Company, Lynn. Organization cer- 
tified June 9, 1909. 1903, c. 437. 

Shortstoiy Publishing Company, The, Boston. Oiganization certified 
July 31, 1895. Pub. Stat., c. 106. 

Shove and Qage Company, Taunton. Organization certified December 
27, 1906. 1903, c. 437. 

Shove Mills, Fall River. Organization certified April 2, 1872. 

Shredded Fibre Company, Bost<>n. Organization certified February 6, 

1907. 1903, c. 437. 

Shredded Leather Manufacturing Company, The, Boston. Organiza- 
tion certified August 17, 1906. 1903, c 437. 

Shreve, Crump and Low Company, Boston. Organization certified June 
6, 1888. Pub, Stat., c. 106. 

Shubert and Kolodny Company, Boston. Organization certified De- 
cember 18, 1907. 1903, c. 437. 

Shubert Holding Company, Boston. Organization certified May 21, 
1909. 1903, c. 437. 

Shultz-Goodwin Company, Boston. Organization certified June 3, 1904. 
1903, e. 437. 

Sicilian Bread Company, The, Boston. Organization certified February 
6,1906. 1903, c. 437. 

Sicilian Corporation, Lawrence. Organization certified February 1, 

1908. 1903, c. 437. 

Sierra Developn)/ent Company, The, Boston. Organization certified 
June 7, 1907. 1903, c. 437. 

Sight-Seeing Auto Company, Boston. Organization certified Mareh 
13, 1907. 1903, c. 437. 

Signet Shoe Company, Brockton. Organization certified February 6, 
1905. 1903, c. 437. 

Silas Peirce ft Company, Limited, Boston. Organization certified 
March 30, 1900. Pub. Stat., c. 106. 

Silesia Worsted Mills, Boston. Organization certified December 23, 

1909. 1903, c. 437. 

Silver Lake Company, Newton. Confirmation of organization under 
Pub. Stat., c. 106, $$ 22, 80, filed November 15, 1887. 



1910.] PUBLIC DOCUMENT — No. 16. 389 

Simmons Cranberry Company, Pembroke. Organization certified March 
16, 1909. 1903, c 437. 

Simmons Manufacturing Company, Boston. Organization certified 
December 14, 1909. 1903, c 437. 

Simms and Company, Incorporated, Attleborough. Organization cer- 
tified August 2, 1905. 1903, c. 437. 

Simonds File Co., Fitchburg. Organization certified December 7, 1905. 
1903, c. 437. 

Simonds Manufacturing Company, Fitchburg. Chartered 1869, c. 48. 
Confirmed under 1874, c 349, $ 2, November 29, 1878. 

Simons, Hatch and Whitten Company, Boston. Organization certified 
January 4, 1898. Pub. Stat., c. 106. 

Simplex Electric Heating Company, Boston. Organization certified 
July 14, 1902. Rev. Laws, c. 110. 

Simplex Electrical Company, The, Boston. Organization certified March 
16, 1895. Pub. Stat., c. 106. 

Simplex Faucet Company, The, Boston. Organization certified Sep- 
tember 16, 1904. 1903, c. 437. 

Simplex Piano Player Company, Worcester. Organization certified 
March 3, 1904. 1903, c 437. 

Simplex Self Hoisting Machine Company, Boston. Organization cer- 
tified June 27, 1908. 1903, c. 437. 

Simplex Time Recorder Co., Gardner. Organization certified January 
13, 1902. Rev. Laws, c. 110. 

Simpson Brothers Company of Hyde Park, Hyde Park. Organiza- 
tion certified December 14, 1909. 1903, c. 437. 

Simpson Bros. Corporation, Boston. Organization certified January 
29, 1897. Pub. Stat., c. 106. 

Simpson Spring Company, Boston. Organization certified December 
24, 1892. Pub. Stat., c. 106. 

Simpson's Patent Dry Dock Company, Boston. Chartered 1856, c. 16. 

Sippican Cranberry Company, Boston. Organization certified Novem- 
ber 9, 1908. 1903, c. 437. 

Sirocarburetor Manufacturing Company, Springfield. Organization 
certified March 26, 1907. 1903, c. 437. 

Sisters Rosemary, Inc., Boston. Organization certified May 6, 1908. 
1903, c 437. 

Six Per Cent. Loan Company, Boston. Organization certified Decem- 
ber 16, 1902. Rev. Laws, c. 110. 



390 TAX COMMISSIONER'S REPORT. [Jan. 

Sixteen Associates, incorporated, The, Fall River. Organization cer- 
tified February 3, 1908. 1903, o. 437. 

Sixth Oakland Syndicate, Incorporated, Pittsfield. Organization cer- 
tified October 28, 1909. 1903, c. 437. 

Skalon Whip Company, The, Springfield. Organization certified Jan- 
uary 28, 1905. 1903, c. 437. 

SkiUings, Whitneys ft Barnes Lumber Company, Boston. Oxganization 
certified September 27, 1878. 1870, c. 224. 

Slayter Paper Company, Boston. Organization certified August 29, 
1905. 1903, c. 437. 

Small, Maynard and Company, (Incorporated), Cambridge. Organi- 
zation certified March 1, 1904. 1903, c 437. 

Smalley Jar Company, Boston. Organization certified January 25, 
1905. 1903, c. 437. 

Smalley White and Hobbs, Incorporated, Boston. Organization cer- 
tified October 14, 1903. 1903, c. 437. 

Smardon Novelty Company, Boston. Organization certified April 21, 
1909. 1903, c. 437. 

Smith, Adams & Qibbs Company, Boston. Organization certified July 
16, 1909. 1903, c. 437. 

Smith ft Anthony Company, Boston. Organization certified April 15, 
1879. 1870,. c. 224; 1891, c. 300. 

Smith ft Cowdrey Co., Boston. Organization certified May 5, 1908. 
1903, c 437. 

Smith and Dove Manufacturing Company, Andover. Organization 
certified June 28, 1864. 

Smith and Lovett Company, Boston. Organization certified December 
5, 1899. Pub. Stat., c 106. 

Smith ft Rice Co., Worcester. Organization certified December 4, 1906. 
1903, c. 437. 

Smith and Wesson, Incorporated, Springfield. Organization certified 
January 21, 1909. 1903, c 437. 

Smith Automatic Valve Company, The, Boston. Organization certi- 
fied March 25, 1908. 1903, c. 437. 

Smith-Carr Baking Company, Northampton. Organization certified 
November 23, 1908. 1903, c. 437. 

Smith Countershaft Company, Boston. Organization certified June 29, 
1905. 1903, c. 437. 

Smith Erecting ft Contracting Co., Boston. Organization certified Au- 
gust 1, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 391 

Smith Feed Company, The, Weetfield. Organization certified January 
18, 1908. 1903, c 437. 

Smith-Green Company, The, Woreester. Organization certified Jan- 
nary 17, 1894. Pub. Stat, c 106. 

Smith-Hammond Company, The, Brockton. Organization certified 
April 18, 1904. 1903, c. 437. 

Smith Iron Foundry, Incorporated, The, Lynn. Organization certified 
December 29, 1903. 1903, c 437. 

Smith-Julian Company, Boston. Organization certified January 7, 
1909. 1903, c 437. 

Smith, Mulliken Co., Boston. Organization certified March 16, 1909. 
1903, c 437. 

Smith Paper Company, I^ee. Organization certified January 10, 1866. 

Smith-Steam Company, Lynn. Organization certified February 3, 
1908. 1903, c. 437. 

&nith Tablet Co., Inc., The, Holyoke. Organization certified November 
6, 1905. 1903, c. 437. 

Smith-Warren Company, Boston. Organization certified March 22, 
1900. Pub. Stat., c. 106. 

Smithmade Suspender Company, Boston. Organization certified De- 
cember 30, 1896. Pub. Stat., c. 106. 

Smith's Tavern, Incorporated, Hull. Organization certified March 28, 
1906. 1903, c. 437. 

Snell ft Atherton, Incorporated, Brockton. Organization certified Jan- 
uary 17, 1907. 1903, c. 437. 

Snov Flake Axle Orease Company, The, Fitchburg. Organization 
certified January 2, 1905. 1903, c 437. 

Society for Americana, Inc., The, Boston. Organization certified Au- 
gust 8, 1908. 1903, c 437. 

Solderene Company, Boston. Organization certified December 31, 1906. 

1903, c 437. 

Soley & Blair, Incorporated, Chelsea. Organization certified April 1, 

1904. 1903, c 437; 1903, c 437, 5 41. 

Solov-Hinds Company, Boston. Organization certified July 25, 1907. 
1903, c 437. 

Somerset Coal Company, Boston. Organization certified May 5, 1908. 
1903, c 437. 

Somerset Hotel Company, Somerset. Organization certified September 
18, 1909. 1903, c. 437. 



392 TAX COMMISSIONER'S REPORT. [Jan. 

Somerset Knitting Company, Boston. Organization certified Deoember 
9, 1907. 1903, c. 437. 

Somerset Springs Company, Boston. Organization certified Janoary 
9, 1907. 1903, c. 437. 

Somerset Stove Foundry Company, Somerset. Organization certified 
October 3, 1891. Pub. Stat., c. 106. 

Somerville Automobile Company, Medf ord. Oi^ganization certified Jan- 
uary 26, 1906. 1903, c. 437. 

Somerville Coal Company, Somerville. Organization certified May 29, 
1907. 1903, c. 437. 

Somerville Electric Light Company, The, Somerville. Organization cer- 
tified February 21, 1887. Pub. Stat., c. 106. 

Somerville Horse Railroad Company, Boston. Chartered 1857, c 250. 

Somerville Journal Company, Somerville. Organization certified May 
27, 1890. Pub. Stat., c. 106. 

Somerville Lumber Company, Somerville. Organization certified Feb- 
ruary 13, 1907. 1903, c. 437. 

Somerville Manufacturing Company, The, Somerville. Organizatioii 
certified December 6, 1909. 1903, c. 437. 

Somerville Sun Publishing Company, Somerville. Organization certi- 
fied December 29, 1908. 1903, c. 437. 

Somerville Trust Company, Somerville. Organization certified October 
8, 1907. 1904, c. 374. 

Somerville Union Hall Company, Somerville. Chartered 1869, c 177. 

Sonera Railway Company, Limited. Organization certified May 1, 
1879. 1879, c. 274. 

Sorosis Advertising Agency, The, Lynn. Organization certified October 
6,1904. 1903, c. 437. 

Sorosis Shoe Company of Boston, Boston. Organization certified 
March 14, 1904. 1903, c. 437. 

Souhegan Valley Poultry Farm Company, Boston. Organization cer- 
tified May 13, 1908. 1903, c. 437. 

Soule Art Publishing Company, Boston. Organization certified June 
26, 1905. 1903, c. 437. 

Soule Mill, New Bedford. Organization certified January 16, 1901. 
Pub. Stat., c. 106. 

South Acton Coal and Lumber Company, Acton. Organization cer- 
tified May 28, 1900. Pub. Stat., c 106. 

South Bay Company, Boston. Chartered 1853, c. 344. 



1910.] PUBLIC DOCUMENT — No. 16. 393 

South Bay Improvement Company, Boston. Chartered 1877, c. 50. 

Soath Bay Mannfacturing Co., Boston. Organization certified May 
13, 1908. 1903, c. 437. 

South Bay Wharf and Terminal Company, Boston. Chartered 1901, 
c. 484. 

South Boston Building Association, South Boston. Chartered 1890, 
c269. 

South Boston Wood and Coal Company, Boston. Organization certified 
February 24, 1899. Pub. Stat., c. 106. 

South Congregational Meeting House in Lowell, Proprietors of the, 
Lowell. Chartered 1831. 1830, c. 123. 

South EInd Motor Car Company, Boston. Organization certified March 
1, 1909. 1903, c. 437. 

South Framingham Inter-State Express Company, The, Framingham. 
Organization certified May 24, 1909. 1903, c. 437. 

South Hadley Falls Electric light Company, The, South Hadley. 
Organization certified December 13, 1888. Pub. Stat., c. 106. 

South Hadley Gas Company, The, South Hadley. Organization cer- 
tified April 25, 1904. Rev. Laws, c. 110. 

South Lincoln Dairy Company, Lincoln. Organization certified De- 
cember 5, 1906. 1903, c. 437. 

South Middlesex Street Railway Company, Natick. Organization cer- 
tified August 10, 1891. Pub. Stat, c. 113; 1893, e. 346. 

South Purchase Cranberry Company, Middleborough. . Organization 
certified September 17, 1909. 1903, c 437. 

South Sea Island Trading Company, Boston. Organization certified 
June 18, 1908. 1903, e. 437. 

South Shore Grain Company, Quincy. Organization certified January 
19, 1906. 1903, c. 437. 

South Weymouth Ice Company, Weymouth. Organization certified 
March 3, 1905. 1903, c. 437. 

Southbridge Cigar Manufacturing Company, Southbridge. Organiza- 
tion certified December 14, 1908. 1903, c. 437. 

Southbridge Investment Company, Southbridge. Organization certified 
May 26, 1904. 1903, c. 437. 

Southbridge Optical Company, Southbridge. Organization certified 
March 14, 1883. Pub. Stat., c. 106. 

Southbridge Printing Company, Southbridge. Organization certified 
December 31, 1884. Pub. Stat., c. 106. 



394 TAX COMMISSIONER'S REPORT. [Jan. 

Southbiidge Speetacle Manufacturing Company, Southbridge. Or- 
ganization certified November 25, 1904. 1903, c. 437. 

Southbridge Water Supply Company, Southbridge. Chartered 1880, 
e. 73. 

Southern Commercial Oil and Turpentine Co., Boston. Oiganization 
certified May 20, 1909. 1903, c. 437. 

Southern Cross Mining and Exploration Company, The, Boston. Or- 
ganization certified May 15, 1906. 1903, c 437. 

Southern Illinois Coal Company, Boston. Organization certified June 
19, 1909. 1903, c. 437. 

Southern Investment Company> Boston. Organization certified May 9, 
1904. 1903, c. 437. 

Southern Massachusetts Telephone Company, The, New Bedford. Or- 
ganization certified February 17, 1880. 1870, c. 224. 

Southgate Building Company, Boston. Organization certified January 
28, 1907. 1903, c. 437. 

Southgate Machinery Co., Boston. Organization certified Aug^t 5, 
1908. 1903, c. 437. 

Southgate Press, The — T. W. Ripley Co., Boston. Organization cer- 
tified May 27, 1907. 1903, c. 437. 

Southgate Woolen Company, Worcester. Organization certified June 
28, 1894. Pub. Stat, c. 106. 

Southworth Company, West Springfield. Organization certified No- 
vember 21, 1873^ 

Sovereign Incandescent Light Company, The, Boston. Organizatioii 
certified September 19, 1903. 1903, c. 437. 

Spalding Dry Goods Company, Lynn. Organization certified April 15^ 
1903. Rev. Laws, c. 110. 

Spanish American Mines Corporation, Boston. Organization certified 
November 3, 1908. 1903, c. 437. 

Spatula Publishing Company, Boston. Organization certified Decem- 
ber 28, 1900. Pub. Stat., c. 106. 

Spaulding Print Paper Co., Boston. Organization certified April 28, 
1896. Pub. Stat, c. 106. 

Specialty Manufacturing Company, Pittsfield* Organization certified 
December 6, 1909. 1903, c 437. 

Specialty Nail Company, Raynham. Organization certified February 
19, 1907. 1903, c. 437. 

Specialty Shop, The, Boston. Organization certified March 24, 1908. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 395 

Speneer Building Ineorporated, Worcester. Organization certified May 
12, 1909. 1903, c 437. 

Spencer Gas Company, The, Spencer. Organization certified July 31, 
1886. Pub. Stat, c. 106. 

Spencer Hotel Company, Spencer. Organization certified April 13, 
1908. 1903, c 437. 

Speneer Kellogg Company of Mass., Boston. Organization certified 
October 25, 1904. 1903, c. 437. 

Spencer Wire Company, Si)encer. Organization certified May 5, 1876. 

Spiers-Fish Brick Company, Boston. Organization certified May 3, 
1904. 1903, c 437. 

Spofford Drag Company, Marlborough. Organization certified Octo- 
ber 29, 1906. 1903, c 437. 

Sprague and Breed Coal Company, Lynn. Organization certified March 
31, 1894. Pub. Stat., c. 106. 

Spragne, Breed ft Brown Company, Beverly. Organization certified 
May 16, 1900. Pub. Stat, c 106. 

Spragne Mannfactniing Company, Boston. Organization certified May 
24^ 1909. 1903, c. 437. 

Spragne Marsh Electric Company, Boston. Organization certified Feb- 
ruary 11, 1907. 1903, c 437. 

Spragne, Nngent Company, Boston. Organization certified June 26, 
190L Pnb. Stat., c. 106. 

Spring Coal Company, Boston. Organization certified Febrnary 19, 
1906. 1903, c. 437. 

Springfield and Eastern Street Railway Company. Chartered 1897, 
c. 373. 1891, c. 360. 

Springfield Automobile Company, Springfield. Organization certified 
January 14, 1907. 1903, c. 437. 

Springfield Brick Company, Springfield. Organization certified July 
18, 1899. Pnb. Stat., c. 106. 

Springfield Building Company, Springfield. Organization certified July 
3,1908. 1903, c. 437. 

Springfield Bumness School Incorporated, The, Springfield. Organi- 
zation certified May 4, 1904. 1903, c. 437. 

Springfield City Market Company, Springfield. Chartered 1896, c. 84. 

Springfield Co-operative Milk Association, The, Springfield. Oigani- 
zation certified March 21, 1884. Pub. Stat., c 106. 

Springfield D^artment Store, Inc., Boston. Organization certified July 
10, 1906. 1903, c. 437. 



396 TAX COMMISSIONER'S REPORT. [Jan. 

Springfield Drop Forging Company, Springfield. Organization certified 
May 18, 1893. Pub. Stat., c. 106. 

Springfield Elevator and Pump Company, The, Springfield. Organiza- 
tion certified April 2, 1896. Pub. Stat, c 106. 

Springfield Feldspar Company, Boston. Organization certified Feb- 
ruary 26, 1908. 1903, c. 437; 1903, c. 437, $ 41. 

Springfield Fire and Marine Insurance Company, Springfield* Char- 
tered 1849, c 135. 

Springfield Flour & Grain Company, Springfield. Organization certified 
December 4, 1906. 1903, c. 437. 

Springfield Foundry Company, Springfield. Organization certified 
October 9, 1877, 1870, c. 224. 

Springfield Gras Light Company, Springfield. Chartered 1847, c 15. 

Springfield Glazed Paper Company, The, Springfield. Organiisfttion 
certified May 4, 1874. 

Springfield-Hampden Motor Vehicle Company, Springfield. Organiza- 
tion certified July 25, 1905. 1903, c 437.. 

Springfield Hat and Cap Co., The, Springfield. Organization certified 
March 19, 1907. 1903, c. 437. 

Springfield Homestead Newspaper Company, Springfield. Oiganizar 
tion certified June 27, 1901. Pub. Stat., c. 106. 

Springfield Hotel Corporation, Springfield. Organization certified May 
27, 1909. 1903, c. 437. 

Springfield Installment Company, Springfield* Organization certified 
January 1, 1909. 1903, c 437. 

Springfield Iron Works, Springfield. Organization certified May 1, 
1895. Pub. Stat., c. 106. 

Springfield Knitting Company, Springfield. Organization certified 
March 7, 1907. 1903, c. 437. 

Springfield Loan Association, Springfield. Organization certified May 
3,1904. 1903, c; 437. 

Springfield Lock Nut and Washer Company, Springfield. Organization 
certified January 19, 1909. 1903, c 437. 

Springfield Loom Company, Springfield. Organization certified Octo- 
ber 18, 3905. 1903, c. 437. 

Springfield Lumber Company, Springfield. Organization certified Sep- 
tember 23, 1890. Pub. Stat., c. 106. 

Springfield Metal Body Company, The, Springfield. Organization cei^ 
tified January 20, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 397 

Springfield Navigation Company, The, Springfield. Organization cer- 
tified December 31, 1907. 1903, c. 437. 

Springfield News Company, The, Springfield. Organization certified 
December 14, 1909. 1903, c. 437. 

Springfield Portable House Company, Springfield. Organization cer- 
tified June 25, 1906. 1903, c. 437; 1903, c 437, $ 41. 

Springfield Printing and Binding Company, Springfield. Organization 
certified May 31, 1888. Pub. Stat., c 106. 

Springfield Safe Deposit and Trust Company, Springfield. Chartered 
1885, c 343. 

Springfield Shoe Repairing Company, Springfield. Organization cer- 
tified April 18, 1908. 1903, c. 437. 

Springfield Steam Power Company, Springfield. Organization certified 
March 28, 1881. 1870, c. 224. 

Springfield Storage Warehouse Company, Springfield. Organization 
certified December 29, 1909. 1903, c. 437. 

Springfield Street Railway Company, Springfield. Chartered 1868, 
c 63. 1869, c. 113 ; 1873, c. 149. 

Springfield Union Publishing Company, Springfield* Organization cer- 
tified June 24, 1892. Pub. Stat., c. 106. 

Springfield Waste Company, Springfield. Organization certified March 
24, 1884. Pub. Stat, c. 106. 

Springfield Webbing Company, Springfield* Organization certified 
June 25, 1894. Pub. Stat., c. 106. 

Springfield Wholesale Grocery Company, Springfield. Organization 
certified November 29, 1909. 1903, c 437. . 

Springfield Woven Leather Belting Company, Springfield. Organiza- 
tion certified September 20, 1906. 1903, c. 437. 

Springvale Shoe Company, Brockton. Organization certified Novem- 
ber 3, 1908. 1903, c 437. 

Sproule Amusement Company, The, Boston. Organization certified 
December 1, 1909. 1903, c 437. 

Spurr Addressing Machine Company, Boston. Organization certified 
May 14, 1906. 1903, c. 437. 

Square Wine Company, The, Boston. Organization certified January 
8,1907. 1903, c. 437. 

Squires Manufacturing Company, Boston. Organization certified March 
5,1907. 1903, c. 437. 

Stacy Adams Company, Brockton. Organization certified May 25, 
1908. 1903, c. 437. 



398 TAX COMMISSIONER'S REPORT. [Jan. 

Stadden's Art Shop Incorporated^ Springfield. Ors^anization certified 
May 23, 1907. 1903, c. 437. 

Stafford Mills, Fall River. Chartered 1871, c 13. 

Standard Amusement Company, The, Boston. Organization certified 
June 28, 1907. 1903, c 437. 



Standard Bottling and Extract Company, Boston. Organization 
tified September 23, 1899. Pub. Stat., c 106. 

Standard Brick Company, The, Springfield. Organization certified 
April 17, 1884. Pub. Stat., c 106. 

Standard Butter Co., Boston. Organization certified May 26, 1905. 
1903, c. 437. 

Standard Charcoal Company, Somerville. Organization certified No- 
vember 5, 1906. 1903, c. 437. 

Standard Company, The, Boston. Organization certified September 3, 
1901. . Pub. Stat., c. 106. 

Standard Concrete & Construction Company, Springfield. Organiza^ 
tion certified March 16, 1908. 1903, c. 437. 

Standard Cordage Company, Boston. Organization certified March 29, 
1884. Pub. Stat., c. 106. 

Standard Creamery Co., Boston. Organization certified October 6, 1904. 

1903, c. 437. 

Standard Credit Company, Lynn. Organization certified Januaiy 22, 

1904. 1903, c. 437. 

Standard Diary Company, The, Cambridge. Organization certified 
February 13, 1873. 1903, c. 437, $ 41. 

Standard Express Co., Fall Eiver. Oi^nization certified April 7, 
1909. 1903, c. 437. 

Standard Fertilizer Company, Duzbury. Organization certified June 
15, 1881. 1870, c. 224. 

Standard Fibre Company, Somerville. Organization certified August 
17, 1907. 1903, c. 437. 

Standard Foimdry Company, Worcester. Organization certified July 
21, 1899. Pub. Stat, c. 106. 

Standard Handle and Lumber Company, Townsend. Organization cer- 
tified December 15, 1909. 1903, c. 437. 

ft 

Standard Horse Shoe Company, Wareham. Organization certified De- 
cember 16, 1890. Pub. Stiat., c 106. 

Standard House Repair Co., Boston. Organization certified April 5, 
1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 399 

Standard Investment Company, Springfield. Organization eertifled 
March 21, 1906. 1903, c. 437. 

Standard Eitehen FumishingB Company, Boston. Organization eer- 
tified Mareh 19, 1909. 1903, c 437. 

Standard Labeling Machine Company, Boston. Organization certified 
Febraary 9, 1904. 1903, c 437. 

■ 

Standard Laundry Company of Boston, The, Boston. Organization 
certified April 2, 1906. 1903, e. 437. 

Standard Leather Company of Brockton, Brockton. Organization cer- 
tified April 21, 1909. 1903, c 437. 

Standard Moulding Company, Chelsea. Organization certified March 
27,1906. 1903, c 437. 

Standard Paper Goods Company, Worcester. Organization certified 
October 27, 1906. 1903, c 437. 

Standard Paper Tube Works, LowelL Organization certified June 20, 
1905. 1903, c. 437. 

Standard Patents and Securities Company, Boston. Organization cer- 
tified February 7, 1907. 1903, c. 437. 

Standard Pocahontas Coal Company, Boston. Organization certified 
March 29, 1909. 1903, c. 437. 

Standard Publishing Company, The, Boston. Organization certified 
August 22, 1882. Pub. Stat, c. 106. 

Standard Range and Stove Company, Boston. Organization certified 
April 30, 1906. 1903, c 437. 

Standard Refrigerating Company, Boston. Organization certified Au- 
gust 30, 1906. 1903, c. 437; 1903, c. 437, $ 41. 

Standard Soap Works, Boston. Organization certified April 21, 1904. 
1903, c. 437. 

Standard Stoneware Company, Maiden. Organization certified Decem- 
ber 16, 1909. 1903, c 437. 

Standard Stove Lining Company, Taunton. Organization certified Sep- 
tember 19, 1904. 1903, c. 437. 

Standard Tire and Rubber Company, Boston. Organization certified 
August 1, 1908. 1903, c. 437. 

Standard Trading and Household Supply Company, The, Boston. Or- 
ganization certified December 30, 1908. 1903, c. 437. 

Standard Turning Works, Cambridge. Organization certified Novem- 
ber 28, 1882. Pub. Stat, c. 106. 

Standard Union Company, Boston. Organization certified October 26, 
1907. 1903, c. 437. 



400 TAX COMMISSIONER'S REPORT. [Jan. 

Standard Whip Company, Westfield. Organization certified January 
7, 1882. 1870, c. 224. 

Standish Hall Company, Abington. Organization certified May 25, 
1881. 1870, c. 224. 

Standish Hotel Company, Worcester. Organization certified July 27, 

1906. 1903, c. 437. 

Standish Worsted Company, The, Plymouth. Organization certified 
July 12, 1900. Pub. Stat., c. 106. 

Stanhope Forge and Machine Works, Boston. Organization certified 
September 25, 1907. 1903, c. 437. 

Stanley Company, The, Lawrence. Organization certified May 5, 1905^ 
1903, c. 437. 

Stanley Grain Company, Lawrence. Organization certified April 28, 
1899. Pub. Stat., c. 106. 

Stanley Liquid Soap Co., Boston. Organization certified June 15, 
1908. 1903, c. 437. 

Stanley Motor Carriage Company, Watertown. Organization certified 
September 19, 1904. 1903, c. 437. 

Stanley Woolen Company, Uxbridge. Organization certified May 18, 
1905. 1903, c. 437. 

Staples Coal Company, Taunton. Organization certified May 26, 1888. 
Pub. Stat., c. 106. 

Star Amusement Company, Boston. Organization certified June 7, 

1907. 1903, c. 437. 

Star Brass Manufacturing Company, Boston. Organization certified 
March 16, 1885. Pub. Stat., c. 106. 

Star Button Manufacturing Company, Leominster. Organization cer- 
tified November 28, 1898. Pub. Stat., c. 106. 

Star Catering Company, The, Fall River. Organization certified Sep- 
tember 26, 1903. 1903, c 437. 

Star Credit Clothing Company, Fall Biver. Organization certified 
March 18, 1904. 1903, c. 437. 

Star Credit Company, Lynn. Organization certified March 26, 1908. 
1903, c. 437. 

Star Inter-State Express Company, Lynn. Organization certified June 
29, 1908. 1903, c. 437. 

Star Laimdry Co., Fall Biver. Organization certified August 20, 1903. 
1903, c. 437. 

Star Manufacturing Company, Leominster. Organization certified July 
25, 1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 401 

Star Worsted Company, Fitehburg. Organization certified December 
23, 1881. 1870, c 224. 

Stark Lunch Company, Boston. Organization certified July 30, 1906. 

1903, c. 437. 

Starr Bog Company, Wareham. Organization certified June 12, 1897. 
Pub. Stat, c 106. 

Starrett, Fields Company, Boston. Organization certified March 23, 
1909. 1903, c. 437. 

State Publishing Company, Boston. Organization certified November 
16, 1908. 1903, c. 437. 

State Rubber Company, Boston. Organization certified February 26, 

1904. 1903, c. 437. 

State Security Company, Boston. Organization certified December 11, 

1907. 1903, c. 437. 

State Street Exchange, Boston. Chartered 1888, c. 82. 

State Street Trust Company, Boston. Chartered 1891, c. 199. 1897, 
e.171. 

State Supply Company, Boston. Organization certified May 5, 1905. 
1903, c 437. 

State Wharf and Storage Company, Boston. Organization certified 
February 14, 1900. Pub. Stat., c. 106. 

Staten Company, The, Melrose. Organization certified February 4, 
1909. 1903, C.437. 

Steams Leather Co., Boston. Organization certified April 12, 1906. 
1903, c. 437. 

Steiger, Dudgeon Company, New Bedford. Organization certified Au- 
gust 25, 1903. 1903, c. 437. 

Steimer ft Moore Whip Company, Westfield. Organization certified 
November 6, 1889. Pub. Stat., c. 106 ; 1903, c. 437, $ 41. 

Stenberg and Company, Incorporated, Worcester. Organization cer- 
tified January 9, 1904. 1903, c. 437. 

Stephen L Bartlett Company, Boston. Organization certified Jan- 
uary 1, 1906. 1903, c. 437. 

Stephenson and Saeger Company, Boston. Organization certified March 
10, 1906. 1903, c. 437. 

Sterling Biscuit Company, Boston. Organization certified July 27, 

1908. 1903, c. 437. 

Sterling Comb Company, Leominster. Organization certified October 
21, 1902. Rev. Laws, c. 110. 



402 TAX COMMISSIONER'S REPORT. [Jan. 

Sterling Fruit Products Company, The, Sterling. Organization eer- 
tified July 15, 1909. 1903, c. 437. 

Sterling Inn Company, Clinton. Organization certified April 1, 1908. 
1903, c. 437. 

Sterling Knit Ooods Company, Boston. Organization certified Jan- 
uary 7, 1895. Pub. Stat., c. 106. 

Sterling Manufacturing Co., Boston. Organization certified May 8, 
1906. 1903, c. 437. 

Sterling Ring Traveler Company, The, Fall River. Organization cer- 
tified December 9, 1908. 1903, c. 437. 

Sterling Whip Company, The, Weetfield. Organization certified No- 
vember 12, 1903. 1903, c. 437. 

Sterling Worsted Company, The, Clinton. Organization certified April 
17, 1899. Pub. Stat., c. 106. 

Stetson Coal Company of Boston, The, Boston. Organization certified 
May 16, 1902. Rev. Laws, c. 110. 

Stetson Press, Inc., The, Boston. Organization certified February 

16.1906. 1903, c. 437. 

Stetson Shoe Company, The, Weymouth. Organization certified July 
23, 1900. Pub. Stat., c. 106. " 

Stetson Shops Company, The, We3rmouth. Organization certified July 

13. 1907. 1903, c. 437. 

Stevens-Duryea Company, Chicopee. Organization certified May 18, 
1906. 1903, c. 437. 

Stevens Linen Works, Dudley. Chartered 1867, c. 325. 

Stevens Manufacturing Company, Fall River. Organization certified 
June 3, 1892. Pub. Stat., c. 106. 

Stevens-Sowers Motor Car Company, Boston. Organization certified 
July 23, 1909. 1903, c. 437. 

Stewart, Skinner Co., Worcester. Organization certified September 29, 
1909. 1903, c. 437. 

Stickney & Poor Spice Co., Boston. Organization certified April 15, 
1891. Pub. Stat., c. 106. 

Stillman Bottling Company, Boston. Organization certified May 7, 
1906. 1903, c. 437. 

Stilson Motor Car Company, Pittsfield. Organization certified March 
12, 1907. 1903, c. 437. 

Stirling Mills, Lowell Organization certified December 30, 1879. 1870, 
c. 224. 



1910.] PUBLIC DOCUMENT — No. 16. 403 

Stoekbridge Ligliting Company, Stockbridge. Organization certified 
November 9, 1906. Rev. Laws, c. 110. 

Stoekbridge Water Company, Stoekbridge. Chartered 1851, c. 210. 

Stockton Feed Pail and Oat Saver Co., The, Cambridge. Organization 
certified January 14, 1909. 1903, c. 437. 

Stockwell Brothers Company, Boston. Organization certified Septem- 
ber 21, 1907. 1903, c 437. 

Stoddard Union Company, Somerville. Organization certified August 
4, 1909. 1903, c 437. 

Stoever, Sees ft Spence, Incorporated, Pittsfield. Organization certified 
November 2, 1906. 1903, c. 437. 

Stokes Damper Company, Worcester. Organization certified December 
30,1904. 1903, c 437. 

Stone and Berg Lumber Company, Worcester. Organization certified 
September 1, 1909. 1903, c. 437. 

Stone & Downer Co., Boston. Organization certified January 29, 1892. 
Pub. Stat., c. 106. 

Stone and Foster Lumber Company, Worcester. Oi^^anization certified 
June 25, 1898. Pub. Stat., c. 106. 

Stone & Webster Engiueering Corporation, Boston. Organization cer- 
tified June 14, 1906. 1903, c. 437. 

Stone Building Companv, Somerville. Organization certified February 
11, 1907. 1903, c. 437. 

Stone Leather Company, Brockton. Organization certified July 3, 1907. 
1903, c 437. 

Stone, Timlow ft Co., Licorporated, Boston. Organization certified 
January 25, 1907. 1903, c 437. 

Stoneham Odd Fellows' Hall Association, Stoneham. Chartered 1872, 
c 120. 

Stoneham Tanning Company, Stoneham. Organization certified No- 
vember 19, 1906. 1903, c 437; 1903, c. 437, $ 41. 

Stonemeal Fertilizer Company, Springfield. Organization certified 
October 6, 1909. 1903, c. 437. 

Stoneville Company, Auburn. Organization certified May 18, 1905. 
1903, c. 437. 

Stony Brook Paper Company, Holyoke. Organization certified July 
17, 1906. 1903, c. 437. 

Stony Brook Railroad Corporation, Lowell. Chartered 1845, c. 251. 

Stony Brook Water Power Company, Littleton and Westford. Char- 
tered 1866, c. 231. 



404 TAX COMMISSIONER'S REPORT. [Jan. 

Stopford and Dodge Company, Beverly. Organization certified Feb- 
ruary 7, 1905. 1903, c. 437. 

Storage Grocery Company, The, Salem. Organization certified May 20, 
1904. 1903, c. 437. 

Storer and Gfelotte Co., Quincy. Organization certified December 10, 

1908. 1903, c. 437. 

Story Simmons Company, The, Boston. Organization certified Decem- 
ber 12, 1908. 1903, c. 437. 

Stoughton Auto Express Company, Boston. Organization certified 
November 15, 1909. 1903, c. 437. 

Stoughton Gas and Electric Company, Stoughton. Organization cer- 
tified February 9, 1891. Pub. Stat., c. 106. 

Stoughton Industrial Manufacturing Company, Stoughton. Organiza- 
tion certified October 18, 1906. 1903, c. 437. 

Stotighton Laundry Company, Stoughton. Organization certified Oc- 
tober 1, 1908. 1903, c. 437. 

Stoughton Mills, Inc., Boston. Organization certified May 29, 1908. 
1903, c. 437. 

Stoughton Record Company, Stoughton. Organization certified August 
17, 1904. 1903, c. 437. 

Stoughton Rubber Company, Boston. Organization certified January 
28, 1889. Pub. Stat., c. 106. 

Stoughton Stamping Company, Stoughton. Organization certified 
March 9, 1906. 1903, c. 437. 

Stover and Bean Co., Lowell. Organization certified March 4, 1909. 
1903, c. 437. 

Stovnic Manufacturing Company, Boston. Organization certified July 
30, 1909. 1903, c. 437. 

Stowe and Woodward Company, Brockton. Organization certified July 
12,1906. 1903, c. 437. 

Stranahan Eldiidge Company, Boston. Organization certified Septem- 
ber 24, 1906. 1903, c 437. 

Strathmore Worsted Mills, Concord. Organization certified September 
6, 1906. 1903, c. 437. 

Stratton Engine Company, Fitchburg. Oiganization certified July 17, 
1907. 1903, c. 437. 

Stratton Level Company, Greenfield. Organization certified Januaiy 
21, 1908. 1903, c. 437. 

Stratton Press, Inc., The, Watertown. Organization certified April 9, 

1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 406 

Street Lumber Company, The, South Hadley. Organization certified 
July 18, 1904. 1903, c. 437. 

Stronglite Package Company, Boston. Organization certified April 13, 
1909. 1903, c. 437. 

Structural Cement Stone Company, Lynn. Organization certified 
April 22, 1909. 1903, c. 437. 

Sturges Construction Company, Boston. Organization certified May 
2, 1908. 1903, c. 437. 

Stnrtevant and Haley Beef and Supply Company, Boston. Organiza- 
tion certified August 7, 1891. Pub. Stat, c. 106. 

Sturtevant, Merrick Company, Springfield. Organization certified De- 
cember 17, 1903. 1903, c. 437. 

Suburban Auto Supply Company, Boston. Organization certified 
October 12, 1909. 1903, c. 437. 

Suburban Club House Corporation, Hull. Organization certified Au- 
gust 4, 1906. 1903, c. 437. 

Suburban Coal Company, Somerville. Organization certified June 23, 
1902. -Rev. Laws, c. 110. 

Suburban Concrete Block Company, SomerviUe. Organization cer- 
tified April 27, 1909. 1903, c. 437. 

Suburban Gas and Electric Company, Revere. Organization certified 
February 12, 1895. Pub. Stat., c. 106. 

Suburban Light and Power Company, Boston. Organization certified 
October 16, 1886. Pub. Stat., c. 106. 

Suburban Manufacturing Company, Waltham. Organization certified 

October 18, 1906. Rev. Laws, c. 110. 

« 

Success Manufacturing Company, Gloucester. Organization certified 
December 7, 1906. 1903, c. 437. 

SulSolk Amusement Company, Boston. Organization certified Febru- 
ary 21, 1907. 1903, c. 437. 

Suffolk Association, Incorporated, Chelsea. Organization certified June 
15, 1909. 1903, c. 437. 

Suffolk Brewing Company, Boston. Chartered 1875, c. 164. 

Suffolk BuOding Company, Boston. Oi^anization certified August 22, 
1907. 1903, c. 437. 

Suffolk Coal Company, Boston. Organization certified April 29, 1903. 
Rev. Laws, c. 110. 

Suffolk Distributing and Mailing Company, Boston. Organization 
certified July 1, 1908. 1903, c. 437. 



406 TAX COMMISSIONER'S REPORT. [Jan. 

Suffolk Hosiery Mills, The, Boston. Organization certified June 22, 
1907. 1903,0.437. 

Suffolk Investment Company, Boston. Organization certified February 
20, 1907. 1903, e. 437. 

Suffolk Leasehold Company, Revere and Boston. Organization certified 
March 27, 1909. 1903, c. 437. 

Suffolk Leather Manufacturing Co., Boston. Oi^anization certified 
July 31, 1903. Rev. Laws, c. 110. 

Suffolk Lighting Co., Boston. Organization certified January 21, 1907. 
1903, c. 437. 

Suffolk Loan Company, Boston. Organization certified November 14^ 
1907. 1903, c. 437. 

Suffolk Motor Company, Boston. Organization certified September 25, 

1906. 1903, c. 437. 

Suffolk Shoe Company, Boston. Organization certified May 12, 1909. 
1903, c. 437. 

Suffolk Silk Company, Boston. Organization certified December 15, 
1909. 1903, c. 437. 

Suffolk Storage Warehouse Company, Boston. Organization certified 
April. 21, 1894. Pub. Stat., c 106. 

Suffolk Supply Co., Boston. Organization certified May 3, 1904. 
1903, c. 437. 

Suffolk Trust Company, Boston. Chartered 1887, c. 241. 1889, c 409. 

Sugden Press Bagging Company, The, Chelmsford. Organization cer- 
tified May 26, 1904. 1903, c 437. 

Sullivan & Willard (incorporated), Lawrence. Organization certified 
January 9, 1906. 1903, c. 437. 

Sullivan Shoe Store, (Incorporated), Maiden. Organization certified 
December 23, 1909. 1903, c. 437. 

Sunmiit Thread Company, Boston. Organization certified September 

17, 1907. 1903, c. 437. 

Sumner Coal Company, Worcester. Organization certified March 29, 

1907. 1903, c. 437. 

Sumner Manufacturing Company, Boston. Organization certified Sep- 
tember 10, 1902. Rev. Laws, c. 110. 

Sun Liniment Company, The, Pittsfield. Organization certified July 
12, 1909. 1903, c. 437. 

Sun Printing Company, The, Pittsfield. Organization certified March 

18, 1882. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 407 

Sunderland Electric light and Power Company, Sunderland. Organi- 
zation certified March 16, 1905. Rev. Laws, c 110. 

Sunderland Water Company, Sunderland. Chartered 1884, c. 107. 

Suomi Co-operative Store Company, Gloucester. Organization cer- 
tified November 2, 1906. 1903, c. 437. 

Suomi Granite Company, Quincy. Organization certified October 8, 
1907. 1903, c. 437. 

Superintendent and Foreman Company, The, Boston. Organization 
certified April 25, 1907. 1903, c. 437. 

Superior Concrete Block & Brick Company, Boston. Organization cer- 
tified May 7, 1907. 1903, c. 437. 

Superior Grate Bar Company, Springfield. Organization certified 
June 9, 1908. 1903, c. 437. 

Superior I^aundry Company, Springfield. Organization certified No- 
vember 29, 1905. 1903, c. 437. 

Superior Manufacturing Company, Boston. Organization certified 
January 31, 1905. 1903, c. 437. 

Superior Overall Company, Boston. Organization certified May 8, 
1906. 1903, c. 437. 

Supplementary Spiral Spring Company, Boston. Organization certi- 
fied June 4, 1908. 1903, c 437. 

Sure Seal Manufacturing Company, Worcester. Organization certified 
February 10, 1909. 1903, c. 437. 

Suspension Transportation Company, Boston. Organization certified 
June 20, 1885. Pub. Stat., c. 106. 

Sutton's Mi] Is, Boston. Organization certified December 6, 1905. 
1903, c. 437. 

Svea Construction Company, Boston. Organization certified August 
13,1904. 1903, c, 437." 

Swampscott Gelatine Company, Swampscott. Organization certified 
March 13, 1901. Pub. Stat., c. 106. 

■ 

Swan Holt Company, The, Boston. Organization certified May 10, 
1886. Pub. Stat., c. 106. 

Swan-Russell Company, Boston. Organization certified May 4, 1909. 
1903, c, 437. 

Swansea Dye Works, Swansea. Organization certified February 26, 
1890. Pub. Stat, c. 106. 

Swasey, Raymond & Page, Incorporated, Boston. Organization cer- 
tified December 21, 1908. 1903, c. 437. 



408 TAX COMMISSIONER'S REPORT. [Jan. 

Swedish Publishing Company, The, Worcester. Organization certified 
November 11, 1890. Pub. Stat., c. 106. 

Swendeman Water Cooling Tower Company, The, Boston. Organiza- 
tion certified August 26, 1905. 1903, c. 437. 

Swift River Company, Enfield. Organized July 6, 1852. 1851, c 133. 

Swimming Pool Filtration Company, The, Boston. Organization certi- 
fied February 18, 1905. 1903, c. 437. 

Sylvanus Rich Corporation, Somerville. Organization certified January 

5, 1906. 1903, c. 437. 

Sylvanus Smith & Co., Inc., Gloucester. Organization certified March 

6, 1908. 1903, c. 437. 

Sylvester Company, The, Somerville. Organization certified September 
23, 1901. Pui). Stat., c. 106. 

Sylvester Tower Company, Cambridge. Organization certified March 
31, 1905. 1903, c. 437. 

Sylvia Steamboat Co., The, Springfield. Organization certified May 13, 
1907. 1903, c. 437. 

Symonds & Poor Carbonator Company, Boston. Organization certified 
December 28, 1906. 1903, c. 437. 

Synthetic Company, The, Boston. Organization certified December 7, 

1907. 1903, c. 437. 

Syracuse Paper and Paint Company, Boston. Organization certified 
November 6, 1906. 1903, c. 437. 

T. A. Cromwell & Son Company, Boston. Organization certified April 
30, 1909. 1903, c. 437. 

T. A. Holt Company, Andover. Organization certified April 2, 1907. 
1903, c. 437. 

T. Alton Bemus Company, Incorporated, Boston. ' Organization cer- 
tified November 3, 1906. 1903, c. 437. 

T. C. Entwistle Company, Lowell. Organization certified September 
21, 1909. 1903, c. 437. 

T. C. Thurlow's Sons, Incorporated, West Newbury. Organization 
certified October 22, 1909. 1903, c. 437. 

T. Casey Company, Boston. Organization certified February 10, 1898. 
Pub. Stat., c. 106. 

T. D. Barry Company, Brockton. Organization certified December 10, 

1908. 1903, c. 437. 

T. D. Cook and Company, Incorporated, Boston. Organization certified 
August 28, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 409 

T. D. Sullivan and Sons Company, Newton. Organization certified 
December 11, 1906. 1903, c. 437. 

T. Dexter Johnson Company, Boston. Organization certified January 
17, 1893. Pub. Stat, c. 106. 

T. K Chase & Son Company, Boston. Organization certified May 28, 

1908. 1903, c. 437. 

T. E. Moseley Co., Boston. Organization certified January 4, 1909. 
1903, c. 437. 

T. E. Rich Company, Barre. Organization certified October 3, 1892. 
Pub. Stat., c. 106. 

T. F. Kilbride Company, The, Holyoke. Organization certified April 
8,1907. 1903, c. 437. 

T. F. McGuinness Company, Worcester. Organization certified Janu- 
ary 20, 1906. 1903, c. 437. 

T. Frank Nightingale Company, The, Boston. Organization certified 
December 15, 1903. 1903, c. 437. 

T. Fred Lee Company, Boston. Organization certified Decembber 2, 

1909. 1903, c. 437. 

T. H. Gill Co., Boston. Organization certified December 14, 1906. 
1903, c. 437. 

T. H. Jones Shoe Co., Stoneham. Organization certified February 10, 
1899. Pub. Stat., c. 106. 

T. H. O'Donnell & Company, Inc., Cambridge. Organization certified 
January 13, 1909. 1903, c. 437. 

T. H. O'Shea Leather Company, Peabody. Organization certified De- 
cember 10, 1907. 1903, c. 437. 

T. H. Wheeler Company, Boston. Organization certified March 30, 
1895. Pub. Stat, c. 106. 

T. J. Fitzgerald Company, Springfield. Organization certified April 
10, 1909. 1903, c. 437. 

T. Martin and Brother Manufacturing Company, Chelsea. Organiza- 
tion certified April 2, 1890. Pub. Stat., c. 106. 

T. P. Sampson Company, Springfield. Organization certified April 
30, 1908. 1903, c. 437. 

T. Stuart & Son Company, Newton. Organization certified May 2, 1901. 
Pub. Stat., c. 106. 

T. T. Connolly Co., Boston. Organization certified July 29, 1909. 
1903, c. 437. 

T. W. O'Connor Company, Boston. Organization certified December 
10, 1900. Pub. Stat., c. 106. 



410 TAX COMMISSIONER'S REPORT. [Jan. 

T. W. Rogers Company, Lynn. Organization certified January 29, 

1903. Rev. Laws, c. 110. 

T Wharf Fish Market Corporation, Boston. Organization certified 
June 2, 1893. Pub. Stat., c. 106. 

Taber Mill, New Bedford. Organization certified April 5, 1906. 1903, 
c. 437. 

Tacoma General Hospital Association, Boston. Organization certified 
July 16, 1909. 1903, c. 437. 

Taft Woolen Company, Bellingham. Organization certified July 6, 

1904. 1903, c. 437. 

Taghconic Telephone Company, West Stockbridge. Organization cer- 
tified July 1, 1908. Rev. Laws, c. 110. 

Tailby-Nason Company, Boston. Organization certified September 5, 

1905. 1903, c. 437; 1903, c. 437, i 41. 

Talbot Avenue Auto Station, Boston. Organization certified April 16, 
1907. 1903, c. 437. 

Talbot Clothing Company, Lowell. Organization certified October 19, 
1899. Pub. Stat., c. 106. 

Talbot Company, Boston. Organization certified June 8, 1887. Pub. 
Stat., c. 106; Rev. Laws, c. 109, $ 9. 

Talbot Dyewood and Chemical Company, Billerica. Oi^ganization cer- 
tified December 8, 1884. Pub. Stat., c. 106. 

Talbot-Humphrey Company, The, Brockton. Organization certified 
April 28, 1908. 1903, c. 437. 

Talbot Mills, Billerica. Organization certified September 29, 1884. 
Pub. Stat., c. 106. 

Talbot Wool Combing Company, Norton. Organization certified June 
10, 1909. 1903, c. 437. 

Tanner Hamilton Company, Pittsfield. Organization certified November 
17, 1898. Pub. Stat., c. 106. 

Tanners Egg Company, Boston. Organization certified July 28, 1908. 
1903, c. 437. 

Tappey-Kraus Calfskin Company, Boston. Organization certified 
December 6, 1909. 1903, c. 437. 

Tarr and Wonson, Limited, Gloucester. Organization certified March 
3, 1893. Pub. Stat., c. 106. 

Tarr Marine Paint Company, Gloucester. Organization certified Janu- 
ary 1, 1909. 1903, c. 437. 

Tate Manufacturing Company, Boston. Organization certified May 3, 
1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 411 

Taunton and Pawtncket Street Railway Company. Organization cer- 
tified December 22, 1904. Rev. Laws, c. 112. 

Tannton Constmetion Company, Taunton. Organization certified Feb- 
ruary 10, 1903. Rev. Laws, c. 110. 

Tannton Crucible Company, Tannton. Organization certified February 
27, 1865. 

Taunton Dye Works and Bleachery Company, Taunton. Organization 
certified April 20, 1893. Pub. Stat., c. 106. 

Taunton Eivening News, Taunton. Organization certified July 2, 1894. 
Pub. Stat., c. 106. 

Taunton Gas Ligbt Company, Taunton. Chartered 1853, c. 3. 

Taunton Knitting Co., Taunton. Organization certified September 29, 
1905. 1903, c. 437. 

Taunton Narrow Fabric Company, Attleborongh. Organization cer- 
tified June 14, 1907. 1903, c 437. 

Taunton-New Bedford Copper Company, Taunton. Chartered 183L 
1830, c. 19; 1891, c. 360. 

Taunton Oil Cloth Company, Taunton. Organization certified June 
30, 1857. 

Taunton Planing Mill Company, Taunton. Organization certified Au- 
gust 30, 1905. 1903, c. 437. 

Taunton Rink Company, Taunton. Organization certified September 
12, 1905. 1903, c. 437. 

Tannton Rivet Works, Taunton. Organization certified December 11, 

1908. 1903, c. 437. 

Taunton Sheffield Plate Company, Taunton. Organization certified 
October 31, 1908. 1903, c. 437. 

Taunton Spindle Company, The, Taunton. Organization certified No« 
vember 21, 1906. 1903, c. 437. 

Tannton Stove Lining Company, Taunton. Organization certified May 
25, 1906. 1903, c. 437. 

Taunton Taxicab Company, Taunton. Organization certified March 4, 

1909. 1903, c. 437. 

Taunton Wire Nail Company, Taunton. Organization certified March 
16, 1896. Pub. Stat., c. 106. 

Taunton Wool Stock Company, Taunton. Organization certified May 
5, 1902. Rev. Laws, c. 110. 

Tavella Shuttleless Loom Company, Boston. Organization certified 
August 31, 1909. 1903, c 437. 



412 TAX COMMISSIONER'S REPORT. [Jan. 

Taxa-Cab Company of Boston; Boston. Organization certified June 28, 
1909. 1903, c 437. 

Taxa, '' Incorporated/' Boston. Organization certified June 5, 1909. 
1903, c. 437. 

Taxi Company, Boston. Organization certified September 10, 1908. 
1903, c. 437. 

Taxi Motor Cab Company of Boston, Boston. Organization certified 
April 13, 1909. 1903, c 437. 

Taxi Service Company, Boston. Organization certified August 7, 1908. 
1903, c. 437. 

Taylor and Barker Company, Tewksbury. Organization certified March 
20,1905. 1903, c. 437. 

Taylor Bramley Company, The, Chieopee. Organization certified April 
27, 1898. Pub. Stat, c. 106. 

Taylor Brothers Laimdry, Incorporated, Boston. Organization certified 
December 29, 1903. 1903, c. 437. 

Taylor-Burt Company, The, Holyoke. Organization certified Septem- 
ber 28, 1904. 1903, c. 437. 

Taylor Goodwin Company, Bradford. Organization certified August 
10, 1894. Pub. Stat., c. 106. 

Taylor Labeling Machine Company, Boston. Organization certified 
September 18, 1907. 1903, c. 437. 

Taylor Mfg. Co. of Boston, The, Boston. Organization certified No- 
vember 22, 1906. 1903, e. 437. 

Taylor Roofing Co., Inc., Lowell. Organization certified September 
21, 1904. 1903, c. 437. 

Tebbets, Morrill and Johnson Company, Boston. Organization certified 
August 7, 1903. 1903, c 437. 

Tecumseh Mills, Fall River. Chartered 1866, c. 12. 

Teel Manufacturing Company, Incorporated, Medford. Organization 
certified January 8, 1906. 1903, c. 437. 

Telegram Publishing Co., The, Lawrence. Organization certified Au- 
gust 31, 1896. Pub. Stat., c. 106. 

Telegraphers Trading & Loan Company, Boston. Organization certified 
October 25, 1907. 1003, c. 437. 

Telelectric Company, The, Pittsfield. Organization certified February 
23, 1905. 1903, c. 437. 

Telephone Improvements Company, Boston. Organization certified May 
3, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 413 

Telepost Company of Massachnsetts, Boston. Organization certified 
February 11, 1909. Rev. Laws, c. 110. 

Tonple Manofactnring Company, Boston. Organization certified Octo- 
ber 9, 1905. 1903, c. 437. 

Temple Stuart Company, The, Princeton. Organization certified July 
18, 1904. 1903, c. 437. 

Templeton Street Railway Company. Chartered 1896, c. 205. 1898, 
c. 61; 1900, c. 123. 

Ten Associates Company, Boston. Organization certified June 30, 1905. 
1903, c. 437. 

Tenexine Glue Company, Fall River. Organization certified December 
26, 1908. 1903, c. 437. 

Tenney Manufacturing Company, Boston. Organization certified Jan- 
uary 13, 1905. 1903, c. 437. 

Terminal Wharf & Railroad Warehouse Company, Boston. Organiza- 
tion certified July 20, 1908. 1903, c. 437. 

Textile American Publishing Company, Boston. Organization certified 
January 22, 1904. 1903, c 437. 

Textile Specialties Company, Boston. Organization certified Septem- 
ber 21, 1908. 1903, c. 437. 

Textile Tube Co., Fall River. Organization certified January 9, 1901. 
Pub. Stat., c 106 ; 1903, c. 437, $ 41. 

Thacker Paper Company, Springfield. Organization certified May 19, 

1908. 1903, c. 437. 

Thayer-Foss Company, Boston. Organization certified November 15, 

1905. 1903, c. 437. 

Thayer Woolen Company, Oxford. Organization certified July 1, 1893. 
Pub. Stat, c. 106. 

Theodore Metcalf Company, Boston. Organization certified January 4, 

1906. 1903, c. 437. 

Theodore Schwamb Company, The, Arlington. Organization certified 
June 2, 1897. Pub. Stat, c. 106. 

Therapeutic Publishing Company, The, Boston. Organization certified 
December 31, 1906. 1903, c. 437. 

Thibaudeau Bakery Company, Boston. Organization certified May 13, 

1909. 1903, c. 437. 

Third Oakland Syndicate, Incorporated, Springfield. Organization 
certified February 26, 1909. 1903, c 437. 

This is Holmes' Corporation, Brockton. Organization certified April 
17, 1906. 1903, c. 437. 



414 TAX COMMISSIONER'S REPORT. [Jan. 

Thissell Company^ The, Beverly. Organization certified May 31, 1907. 
1903, c. 437; 1903, c. 437, i 41. 

Thomas B. Morrill, Incorporated, Boston. Organization certified April 
4, 1906. 1903, c. 437. 

Thomas D. Gard Company, Incorporated, Worcester. Organization 
certified November 9, 1909. 1903, c. 437. 

Thomas Dalby Company, Watertown. Organization certified Decem- 
ber 22, 1891. Pub. Stat., c, 106. 

Thomas Groom & Co., Incorporated, Boston. Organization certified 
August 13, 1904. 1903, c. 437. 

Thomas H. Logan Company, Lynn. Organization certified July 17, 
1908. 1903, c. 437. 

Thomas HoUis Company, Boston. Organization certified Febmaiy 8, 
1896. Pub. Stat., c. 106. 

Thomas J. Gavin Company, Watertown. Organization certified De- 
cember 10, 1900. Pub. Stat., c. 106. 

Thomas J. Grev Company, Boston. Organization certified June 12, 

1907. 1903, c. 437. 

Thomas J. Hind Co., Boston. Organization certified September 21, 
1906. 1903, c. 437; 1903, c. 437, J 41. 

Thomas J. Shea Company, Boston. Organization certified January 15, 

1908. 1903, c. 437. 

Thomas J. Young Company, Boston. Organization certified May 4, 
1905. 1903, c. 437. 

Thomas O'Callaghan Company, Boston. Organization certified Novem- 
ber 10, 1909. 1903, c. 437. 

Thomas Parker Company, Incorporated, Boston. Organization cer- 
tified July 5, 1906. 1903, c. 437. 

Thomas-Reeves Company, Boston. Organization certified February 
28, 1906. 1903, c. 437. 

Thomas Strahan Decorating Company, Boston. Organization certified 
December 12, 1900. Pub. Stat., c. 106. 

Thomas Todd Co., Boston. Organization certified July 1, 1909. 1903, 
c. 437. 

Thomas W. Emerson Company, Boston. Organization certified Mareh 
3, 1892. Pub. Stat., c. 106. 

Thos. W. Spencer Company, Boston. Organization certified Septem- 
ber 28, 1901. Pub. Stat., c. 106; 1903, c. 437, J 41. 

Thomas Wood Company, Boston. Organization certified July 31, 1908. 
1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 415 

Thompson & Norris Company, The, Boston. Organisation certified 
December 10, 1894. Pub. Stat., c. 106. 

Thompson and Spear Company, Boston. Organization certified No- 
vember 10, 1908. 1903, c. 437. 

Thompson Box Company, Cambridge. Organization certified April 23, 
1907. 1903, c. 437. 

Thompson Construction Company, Haverhill. Organization certified 
November 3, 1908. 1903, c. 437. 

Thompson-Durkee Company, Boston. Organization certified May 18, 

1906. 1903, c. 437. 

Thompson Enamel and Chemical Company, Gloucester. Organization 
certified November 11, 1905. 1903, c. 437. 

Thompson Exerciser Company, Worcester. Organization certified Sep- 
tember 14, 1908. 1903, c. 437. 

Thompson Hardware Company, The, Lowell. Organization certified 
July 5, 1892. Pub. Stat., c. 106. 

Thompson Lug Strap Companv, The, Somerville. Organization cer- 
tified April 22, 1907. 1903, c. 437. 

Thompson, Snow & Davis Company, Boston. Organization certified 
November 17, 1898. Pub. Stat., e. 106; 1903, c. 437, i 41. 

Thompson's Spa, Boston. Organization certified June 24, 1899. Pub. 
Stat., c. 106. 

Thorn Medicine Company, The, Fitchburg. Organization certified May 
20, 1891. Pub. Stat., c. 106. 

Thomdike Company, Palmer. Chartered 1836, c. 25. 

Thomdike Lane Company, Boston. Organization certified January 29, 

1907. 1903, c. 437. 

Thomdike Manufacturing Company, Lowell. Organization certified 
July 6, 1889. Pub. Stat., c. 106. 

Thorp and Martin Co., Boston. Organization certified September 6, 
1893. Pub. Stat., c. 106. 

Thorpe Market Company, Lynn. Organization certified February 7, 
1907. 1903, c. 437. 

Thrasher Diamond Finish Co., Boston. Organization certified December 
7, 1909. 1903, c. 437. 

Three Millers Company, The, Boston. Organization certified March 3, 
1903. Rev. Laws, c. 110. 1903, c. 437, i 41. 

Three Pelloids Company, The, Boston. Organization certified Novem- 
ber 2, 1905. 1903, c. 437. 



416 TAX COMMISSIONER'S REPORT. [Jan, 

Thnrell, Batchelder Company, Lynn. Organization certified Maieh 6, 
1909. 1903, c. 437. 

Thurston Associates Lunited, Boston. Organization certified December 
11, 1909. 1903, c. 437. 

Thurston Remedy Company, Lynn. Organization certified April 9, 
1909. 1903, c. 437. 

Tichnor Brothers Incorporated, Boston. Organization certified Febm* 
ary 26, 1907. 1903, c. 437. 

Tide- Water Broken Stone Company, Boston. Organization certified 
March 15, 1906. 1903, c. 437. 

Tide Water Oil Company of Massachusetts, Boston. Organization cer- 
tified January 2, 1908. 1903, c. 437. 

Tileston and HoUingsworth Company, Boston. Oigauization certified 
• May 15, 1889. Pub. Stat., c. 106. 

Tileston and Livermore Company, Boston. Organization certified Sep- 
tember 29, 1905. 1903, c. 437. 

Tilton & Cook Co., Leominster. Organization certified February 28, 
1906. 1903, c. 437, 

Tilton, Fuller & Milton, Incorporated, Boston. Organization certified 
May 19, 1905. 1903, c. 437. 

Times Newspaper Company, New Bedford. Organization certified No- 
vember 27, 1903. 1903, c. 437. 

Times Publishing Co., Lawrence. Organization certified May 9, 1903. 
Rev. Laws, c. HO. 

Timon's Express Company, Boston. Organization certified May 18, 
1906. 1903, c. 437. 

Timothy Smith Company, Boston. Organization certified January 5, 
1904. 1903, c. 437. 

Tirrell Pharmaceutical Company, Boston. Organization certified Feb- 
ruary 26, 1907. 1903, c. 437. 

Title Research and Credit Company, Springfield. Organization certified 
June 21, 1898. Pub. Stat., c. 106. 

Tivoli Amusement Company, Boston. Organization certified March 29, 
1909. 1903, c. 437. 

Tobiesen-Stone Company, Worcester. Organization certified April 2, 
1908. 1903, c. 437. 

Tomer Advertising Agency, Boston. Organization certified April 2, 
1908. 1903, c. 437. 

Toppan Boat Manufacturing Company, Boston. Organization certified 
November 17, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 417 

Toirey, Bright & Capen Company, Boston. Organization certified Au- 
gust 1, 1895. Pub. Stat., c. 106. 

Totem Machine Company, Boston. Organization certified May 9, 1906. 
1903, c. 437. 

Towle Land Company, Boston. Organization certified October 30, 
1909. 1903, c. 437. 

Towle Manufacturing Company, Newburyport. Organization certified 
September 18, 1880. 1882, c. 230. 

Towne Fuller Company, The, Westfield. Organization certified De- 
cember 8, 1891. Pub. Stat., c. 106. 

Towse Railway Publishing Company, Boston. Organization certified 
October 1, 1909. 1903, c. 437. 

Tracy Brothers' Leather Company, Boston. Organization certified May 
2, 1902. Rev. Laws, c. 110. 

Trader Publishing Company, The, Lynn. Organization certified May 
10, 1907. 1903, e. 437. 

Traders Company, The, Boston. Organization certified July 31, 1906. 
1903, c. 437. 

Traders Manufacturing Company, The, Boston. Organization certified 
May 7, 1908. 1903, c. 437. 

Traders' Wharf and Warehouse Company, Boston. Organization cer- 
tified March 23, 1905. 1903, c. 437. 

Trades Agency, The, Boston. Organization certified February 17, 1906. 
1903, c. 437. 

Train Smith Company, Boston. Organization certified September 22, 
1898. Pub. Stat.) c. 106. 

Traka Metal Company, The, Medf ord. Organization certified August 
28, 1908. 1903, c 437. 

Transcript Publishing Company, The, Holyoke. Organization certified 
June 4, 1907. 1903, c. 437. 

Trask Heating Company, Boston. Organization certified March 11, 
1907. 1903, c. 437. 

Trask Mahogany Stain Co., Boston. Organization certified November 
27, 1908. 1903, c. 437. 

Travers-Smith Co., Peabody. Organization certified May 3, 1905. 
1903, c. 437; 1903, c. 437, J 41. 

Treat Hardware and Supply Company, Lawrence. Organization cer- 
tified September 27, 1892. Pub. Stat., c. 106. 

Tremain Electric Company, Brockton. Organization certified Novem- 
ber 3, 1905. 1903, c. 437. 



418 TAX COMMISSIONER'S REPORT. [Jan. 

Tremont and Suffolk Mills, Lowell and Boston. Chartered 1871, c 152. 

Tremont Garage Company, Boston. Organization certified March 6, 

1905. 1903, c. 437. 

Tremont Mattress Company, Boston. Organization certified Angost 
.24, 1908. 1903, c. 437. 

Tremont Nail Company, Boston and Wareham. Organization certified 
September 30, 1859* 

Tremont Rubber Compan}', Boston. Organization certified June 7, 
1900. Pub. Stat., c. 106. 

Tremont Worsted Company, Methucn. Organization certified January 
4, 1907. 1903, c 437. 

Treworgy Lumber Co., Boston. Organization certified December 20, 

1906. 1903, c. 437. 

Tribe Automatic Headlight Co., Worcester. Organization certified 
June 1, 1909. 1903, c. 437. 

Tribune Building Company, Framingham. Organization certified De- 
cember 22, 1890. Pub. Stat., c. 106. 

Tribune>Enterprise, Incorporated, The, Watertown. Organization cer- 
tified September 1, 1903. 1903, c. 437. 

Tribune Publishing Company, Framingham. Organization certified 
June 22, 1896. Pub. Stat, c. 106. 

Trimount Press, Inc., Boston. Organization certified October 6, 1909. 
1903, c. 437. 

Trinity Chemical Manufacturing Company, Boston. Organization cer- 
tified September 28, 1908. 1903, c. 437. 

Trisome Spring Water Company, Fall River. Organization certified 
May 7, 1909. 1903, c. 437. 

Triumph Couch Bed Co., Rockland. Organization certified February 
14, 1908. 1903, c 437. 

Trizolo Company, The, Concord. Organization certified July 31, 1905. 
1903, c. 437.' 

Trombly Jewelry Company, Worcester. Organization certified March 
6, 1909. 1903, c. 437. 

Tropical Medicine Company, Boston. Organization certified November 
8, 1906. 1903, c. 437. 

Troy Cotton and Woollen Manufactory, Fall River. Chartered 1814. 
1813, c. 345. 

Troy White Granite Company, Worcester. Organization certified March 
5, 1901. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 419 

Troll Brook Farm (Ineorporated), Sudbury. Organization certified 
December 30, 1908. 1903, c. 437. 

Truseott Boat Manufacturing Company of Massachusetts, Boston. Or- 
ganization certified February 15, 1909. 1903, c. 437. 

Trussed Concrete and Construction Company, The, Quincy. Organiza- 
tion certified April 2, 1908. 1903, c. 437. 

Tmssell Hay Harvesting Machinery Company, Boston. Organization 
certified September 1, 1906. 1903, c. 437. 

Tubular Rivet and Stud Company, Boston. Organization certified 
February 27, 1893. Pub. Stat., c. 106, 

Tucke & Parker Company, Lowell. Organization certified August 4, 
1905. 1903, c. 437. 

Tucker and Cook Manufacturing Company, Conway. Organization 
certified June 2, 1887. Pub. Stat., c. 106. 

Tucker-Emerson Company, The, Lynn. Organization certified July 25, 
1900. Pub. Stat., c 106. 

Tucker Machine and Novelty Company, Boston. Organization certified 
June 11, 1908. 1903, c. 437. 

Tudor Company, Boston. Chartered 1868, c 245. 

Tudor Drug Company, Boston. Organization certified May 9, 1908. 
1903, c. 437. 

Tudor Farm Motor Car Club, Sharon. Organization certified October 
18, 1905. 1903, c 437. 

Tudor Manufacturing Company, Boston. Organization certified March 
1, 1906. 1903, c. 437. 

Tudor Press, Incorporated, The, Boston. Organization certified Sep- 
tember 2, 1905. 1903, c. 437; 1903, c. 437, $ 41. 

Tufts-Justin Company, The, Boston. Organization certified September 
3, 1908. 1903, c. 437. 

Tunnel Talc Company, Springfield. Organization certified November 
29, 1909. 1903, c. 437. 

Turner & Hefler Company, Hyde Park. Organization certified July 
24, 1909. 1903, c. 437. 

Turner Last Manufacturing Company, The, Boston. Organization cer- 
tified December 31, 1907. 1903, c. 437. 

Turner Unwin Company, Boston. Organization certified June 26, 
1908. 1903, c. 437. 

Turner's Falls Company. Chartered 1794. 1866, c. 275. 

Turner's Falls Cotton Mills, Montague. Organization certified May 31, 
1882. Pub. Stat., c. 106. 



420 TAX COMMISSIONER'S REPORT. [Jan. 

Turtle Club Cigar Company, The, Lynn. Oiganization certified June 
30, 1905. 1903, c. 437. 

Turva Co-operative Store Company, Quiney. Organization certified 
September 14, 1905. 1903, c. 437. 

Tuttle Thompson Company, Lynn. Organization certified July 24, 

1908. 1903, c. 437. 

Tweedy and Barnes Company, North Attleborough. Organization cer- 
tified June 13, 1905. 1903, c. 437. 

Twentieth Century Electrical Construction Company, The, Plymouth. 
Organization certified October 8, 1909. 1903, c. 437. 

Twin- Elm Spring Corporation, The, Lexington. Organization certified 
January 1, 1906. 1903, c. 437. 

Tyer Rubber Company, Andover. Organization certified February 
15, 1876. 

Tyngsboro Electric light Company, Tyngsboro. Organization cer- 
tified September 24, 1909. Rev. Laws, c. 110. 

U. C. Smith Company, Brockton. Organization certified March 17, 

1909. 1903, c. 437. 

U. Holzer (Inc.), Hyde Park. Organization certified October 9, 1907. 
1903, c. 437. 

U. S. Automatic Lighting Company, Springfield. Organization certi- 
fied June 15, 1908. 1903, c. 437. 

Umbagog Camp Company, Boston. Organization certified November 
11, 1909. 1903, c. 437. 

Underhay Oil Co., Boston. Organization certified December 22, 1890. 
Pub. Stat., c 106. 

Underhill Company, The, Boston. Organization certified September 
29, 1904. 1903, c. 437; 1903, c 437, J 41. 

Underwood Typewriter Company, Boston. Organization certified No- 
vember 16, 1905. 1903, c. 437. 

Uniao Commercial Portugueza Company, Fall River. Organizatioii 
certified March 4, 1909. 1903, c. 437. 

Union Auto Transportation Company, Cohasset. Organization certified 
September 27, 1909. 1903, c 437. 

Union Belt Company, Fall River. Organization certified April 24, 1872. 

Union Binding Company, The, Springfield. Organization certified 
December 22, 1909. 1903, c. 437. 

Union Blacking Company, Incorporated, The, Lynn. Organization 
certified October 16, 1905. 1903, c. 437. 



1910.1 PUBLIC DOCUMENT — No. 16. 421 

Union Brass Foundry Company^ Lowell. Organization certified May 
20, 1903. Rev. Laws, c. 110. 

Union Briek and Machine Company, Boston. Organization certified 
December 27, 1904. 1903, c. 437. 

Union Building Association, Qeorgetown. Organization certified Au- 
gust 2, 1886. Pub. Stat., c. 106. 

Union Butter Company, The, Worcester. Organization certified July 
25, 1902. Rev. Laws, c. 109, $ 9. 

Union Caliper Co., Fitchburg. Organization certified March 23, 1908. 
1903, c. 437. 

Union Coal and Wood Company, Holyoke. Organization certified De- 
cember 17, 1900. Pub. Stat., c. 106. 

Union Coal Company, Fitchburg. Organization certified September 1, 
1896. Pub. Stat., c. 106. 

Union Comb Manufacturing Company, Leominster. Organization cer- 
tified April 1, 1908. 1903, c. 437. 

Union Company, Rockland. Organization certified November 9, 1868. 
1866, c. 290. 

Union Cotton Manufacturing Company, Fall River. Organization cer- 
tified July 26, 1879. 1870, c. 224. 

Union Credit Company, LoweU. Organization certified March 30, 1905. 
1903, c. 437. 

« 

Union Desk Co., Boston. Organization certified October 2, 1889. Pub. 
Stat., c. 106. 

Union Drug Company of Maiden, Maiden. Organization certified De- 
cember 24, 1908. 1903, c. 437. 

Union Electric Light Company, Franklin. Organization certified March 
11, 1889. Pub. Stat., c. 106. 

Union Engraving Company, The, Boston. Organization certified Au- 
gust 1, 1903. 1903, c. 437. 

Union Fire Insurance Agency (Incorporated), Charlemont. Organi- 
zation certified April 16, 1908. 1903, c. 437. 

Union Foundry Company, Fitchburg. Organization certified 3iay 21, 
1906. 1903, c. 437. 

Union Freight Railroad Company, Boston. Chartered 1872, c. 342. 
1873, c 235. 

Union Furniture Company, The, Brockton. Organization certified May 
19, 1909. 1903, c. 437. 

Union Glass Company, Somerville. Organization certified June 3, 1864. 



422 TAX COMMISSIONER'S REPORT. [Jan. 

Union Ice Company, Boston. Organization eeitified June 29, 1870. 
Qen. Stat, c. 61. 

Union Inter-State Express Company, Natick. Organization certified 
June 8, 1909. 1903, c. 437. 

Union Investment Company, Boston. Organization certified April 20, 
1905. 1903, c. 437. 

Union Iron & Metal Company, Boston. Organization certified March 
25, 1908. 1903, c 437. 

Union Laundry Co., Worcester. Organization certified May 7, 1907. 
1903, c. 437. 

Union Leather Company, Lynn. Organization certified October 8^ 
1909. 1903, c. 437. 

Union Loan Association, Taunton. Organization certified January 29, 

1907. 1903, c. 437; 1903, c. 437, i 41. 

Union Machine Company, Fitchburg. Organization certified December 
17, 1886. Pub. Stat., c. 106. 

Union Mill, Becket. Organization certified February 18, 1895. Pub. 
Stat., c 106. 

Union Newspaper Company, Springfield. Organization certified May 
22, 1907. 1903, c. 437. 

Union Optical Company, Boston. Organization certified December 1, 

1908. 1903, c. 437. 

Union Parlor Furniture Company, Boston. Organization certified 
March 14, 1907. 1903, c. 437. . 

Union Portsmouth Express Company, Lynn. Organization certified 
June 3, 1908. 1903, c. 437. 

Union Publishing Company, Methnen. Organization certified February 
3, 1904. 1903, c. 437. 

Union Scale Company, Boston. Organization certified May 26, 1904. 
1903, c. 437. 

Union Screen Plate Company, Fitchburg. Organization certified De- 
cember 26, 1902. Rev. Laws, c. 110. 

Union Seal Company, Boston. Organization certified July 6, 1908. 
1903, c. 437. 

Union Shoe Company, New Bedford. Organization certified November 
19, 1908. 1903, c. 437; 1903, c. 437, J 41. 

Union Spar Company, Gloucester. Organization certified December 
29, 1900. Pub. Stat., c. 106. 

Union Stables Company, Cambridge. Organization certified December 
30, 1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 423 

UnioD Stop and Signal Company, The, Boston. Organization certified 
January 2, 1908. 1903, c. 437. 

Union Stove Lining Company, Taunton. Organization certified Jan- 
uary 25, 1905. 1903, c. 437. 

Union Street Railway Company, New Bedford. Authorized by Acta 
of 1887, c. 91. Approved June 11, 1887. Rev. Laws, c. 109, i 9. 

Union Supply Company, Boston. Organization certified July 8, 1907. 
1903, c. 437. 

Union Telephone and Tel^:raph Company of Massachusetts, Boston. 
Organization certified July 31, 1890. Pub. Stat., c. 106; 1891, 
c 360. 

Uifion Tool Company, Boston. Organization certified May 5, 1905. 
1903, c. 437. 

Union Trading Company, Boston. Organization certified December 
23, 1903. 1903, c. 437. 

Union Trust Company, Boston. Chartered 1888, c. 422. 1900, c. 97. 

Union Trust Company of Springfield, Massachusetts, Springfield. Or- 
ganization certified January 5, 1906. 1904, c. 374. 

Union Water Meter Company, Worcester. Confirmation of organiza- 
tion August 7, 1875, under 1870, c 224, $ 12. Confirmation of 
organization August 13, 1875, under 1874, c 349, $ 2. 

Union Welting Company, Boston. Organization certified February 11, 
1897. Pub. Stat., c. 106. 

Unique Amusement Company, Boston. Organization certified May 28, 

1907. 1903, c. 437. 

Unique Stove Co., Worcester. Organization certified November 27, 
1905. 1903, c 437. 

Unique Theatre Company of Boston, Boston. Organization certified 
June 3, 1907. 1903, c. 437. 

United Amusement Company, The, Worcester. Organization certified 
September 16, 1907. 1903, c. 437. 

United Attraction Company, The, Boston. Organization certified June 
2, 1905. 1903, c. 437. 

United Automobile Supply Company, Maiden. Organization certified 
October 31, 1905. 1903, c. 437. 

United Bedding Company, Boston. Organization certified October 19, 

1908. 1903, c. 437. 

United Building Company, Boston. Organization certified May 13, 
1908. 1903, c. 437. 

United Candy Company, Boston. Organization certified August 19, 
1905. 1903, c. 437. 



424 TAX COMMISSIONER'S REPORT. [Jan. 

United Copper Foundry Company, Boston. Organization certified Au- 
gust 16, 1905. 1903, e. 437. 

United Dairies Company, Gloucester. Organization certified October 
1, 1907. 1903, c. 437. 

United Die Block Co., Haverhill. Organization certified May 5, 1904. 
1903, c. 437. 

United Distributing Company, Boston. Organization certified April 
29, 1908. 1903, c. 437. 

United Drop-Forging Company, The, Springfield. Organization cer- 
tified May 18, 1905. 1903, c. 437. 

United Druggists Mutual Fire Insurance Company, Boston. Organi- 
zation certified October 31, 1908. 1907, c. 576. 

United Electric Apparatus Company, Boston. Organization certified 
January 29, 1906. 1903, c. 437; 1903, c. 437, 5 41. 

United Electric Ldgbt Company, Springfield. Organization certified 
May 9, 1887. Pub. Stat., c. 106. 

United Farm Products Company, The, Boston. Organization certified 
August 29, 1908. 1903, c. 437. 

United Fish Company, Boston. Organization certified February 2, 
1909. 1903, c. 437. 

United Floor Machines Company, Boston. Organization certified Jan- 
uary 7, 1908. 1903, c. 437. 

United Heel Company, Lynn. Organization certified March 19, 1909. 
1903, c. 437. 

United Hospitals Drug Co. (Inc.), The, Fall River. Organization 
certified December 8, 1909. 1903, c. 437. 

United Laboratories Company, Boston. Organization certified August 
19, 1905. 1903, c. 437. 

United Look Washer Company, Springfield. Organization certified 
May 28, 1909. 1903, c. 437. 

United Lumber Company, The, Springfield. Oi^anization certified Octo- 
ber 23, 1900. Pub. Stat., c. 106. 

United Machine Tool Company, The, Boston. Organization certified 
May 31, 1905. 1903, c. 437. 

United Manufacturing Company, The, Springfield. Organization cer- 
tified February 15, 1900. Pub. Stat., c. 106. 

United Mineral Company, Boston. Organization certified February 
10, 1909. 1903, c. 437. 

United Paper Stock Company, Chelsea. Organization certified October 
14, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 426 

United Perfume Company, Boston. Organization certified Augast 19, 
1905. 1903, c. 437. 

United Rubber Sole Shoe Company, Boston. Organization certified 
June 30, 1904. 1903, c. 437. 

United Sewing Machinery Company, Springfield. Organization certified 
October 11, 1905. 1903, c. 437. 

United Shirt & Collar Co., Boston. Organization certified July 29, 1904. 
1903, c. 437. 

United Spinning Machinery Company, Boston. Organization certified 
February 15, 1907. 1903, c. 437. 

United States Accounting Bureau, Boston. Organization certified April 
9, 1908. 1903, c. 437. 

United States Airomotor Company, Boston. Organization certified 
July 16, 1908. 1903, c. 437. 

United States Cartridge Company, Lowell Organization certified April 
3, 1905. 1903, c. 437. 

United States Cities Railway Company, Boston. Organization cer- 
tified September 28, 1908. 1903, c. 437. 

United States Column Company, Boston. Organization certified July 
9,1906. 1903, c. 437. 

United States Co-operative Real Estate Exchange Incorporated, Boston. 
Organization certified October 28, 1907. 1903, c. 437. 

United States Com Company, Boston. Organization certified Decem- 
ber 26, 1906. 1903, c. 437. 

United States Cotton Manufacturing Co., Boston. Organization certi- 
fied July 31, 1903. Rev. Laws, c. 110. 

United States Electric Signal Company, Newton. Organization cer- 
tified February 5, 1909. 1903, c. 437. 

United States Hotel Company, Boston. Chartered 1825. 1824, c. 103 ; 
1840, c. 33. 

United States Land Development Company, Boston. Organization cer- 
tified October 22, 1906. 1903, c. 437. 

United States Lumber Corp., Boston. Organization certified October 
18, 1905. 1903, c. 437; 1903, c. 437, i 41. 

United States Optical Company, Southbridge. Organization certified 
September 25, 1907. 1903, c. 437. 

United States Pole Preserving Co., Boston. Organization certified De- 
cember 8, 1908. 1903, c. 437. 

United States Sand Blast and Waterproofing Company, Boston. Or- 
ganization certified August 5, 1909. 1903, c. 437. 



426 TAX COMMISSIONER'S REPORT. [Jan. 

United States Sealing Company, Springfield. Organization certified 
May 5, 1909. 1903, c. 437. 

United States Spring Bed Company, The, Springfield. Organization 
certified June 18, 1889. Pub. Stat., c 106. 

United States Tanned Pig Skin Company^ Peabody. Organization oor* 
tifled July 13, 1904. 1903, c. 437. 

United States Textile Company, Boston. Organization certified July 
7,1906. 1903, c. 437. 

United States Transfer Advertising Company, Boston. Organization 
certified May 29, 1908. 1903, c 437. 

United States Trust Company, Boston. Chartered 1887, c 188. 1888, 
c 251; 1895, c. 30. 

United Tack Company, Taunton. Organization certified October 12, 
1903. 1903, c. 437. 

United Talking Machine Company, Boston. Organization certified 
July 22, 1908. 1903, c. 437. 

Unity Manufacturing Company, Springfield. Organization certified 
September 26, 1904. 1903, c. 437. 

Universal Amusement Co., Boston. Organization certified January 1, 
1907. 1903, c. 437. 

Universal Blade Stropper Co., Boston. Organization certified December 
5, 1907. 1903, c. 437. 

Universal Boring Machine Company, Hudson. Organization certified 
March 27, 1907. 1903, c. 437. 

Universal Cutter Head Company, Boston. Organization certified Feb- 
ruary 19, 1906. 1903, c. 437. 

Universal Electric Light Power & Machine Co., The, Boston. Organ- 
ization certified September 11, 1908. 1903, c. 437. 

Universal Manufacturing Company, Boston. Organization certified 
November 11, 1908. 1903, c. 437. 

Universal Marine Company, The, Boston. Organization certified May 
5, 1904. 1903, c. 437. 

Universal Postal Machine Company, The, Boston. Organization cer- 
tified December 18, 1909. 1903, c. 437. 

Universal Tool Company, The, Springfield. Organization certified 
May 21, 1904. 1903, c. 437. 

Universal Wired Box Company, Boston. Organization certified August 
17, 1907. 1903, c. 437. 

University Press: John Wilson & Son, Incorporated, Cambridge. Or- 
ganization certified February 18, 1895. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 427 

University Schools of Correspondence^ Boston. Organization certified 
May 9, 1907. 1903, c. 437. 

University Tailors, Incorporated, Boston. Organization certified Au- 
gost 15, 1908. 1903, c. 437. 

Up-To-Date Manufacturing Company, Boston. Organization certified 
November 2, 1904. 1903, c. 437. 

Up-to-Date Novelty Company, The, Boston. Organization certified 
September 17, 1908. 1903, c. 437. 

Upham's Comer Stable Company, Boston. Organization certified De- 
cember 6, 1897. Pub. Stat., c. ;L06; 1891, c 360. 

Upton Electric Company, Upton. Organization certified March U, 
1903. Rev. Laws, c. 110. 

Upton Investment Company, The, Boston. Organization certified Au- 
gust 15, 1907. 1903, c. 437. 

Upton Manufacturing Company, Upton. Organization certified No- 
vember 14, 1892. Pub. Stat., c 106. 

Upton Street Railway Company, The. Organization certified October 
12, 1901. Pub. Stat., c 113. 

Uriko Amusement Company, Boston. Oi^anization certified February 
3, 1908. 1903, c. 437. 

Utica Treeing Machine Company, Boston. Organization certified No- 
vember 10, 1906. 1903, c. 437. 

Uxbridge and Northbridge Electric Company, The, Uxbridge. Organi- 
zation certified September 25, 1889. Pub. Stat., c. 106. 

Uxbridge and Whitinsville Transcript Publishing Company, Uxbridge. 
Organization certified May 9, 1906. 1903, c 437. 

Uxbridge Cotton Mills, Uxbridge. Chartered 1840, c. 49. 

Uxbridge Hardware & Furniture Company, The, Uxbridge. Organizar 
tion certified October 5, 1905. 1903, c. 437. 

y. & F. W. Filoon Company, Brockton. Organization certified De- 
cember 16, 1905. 1903, c. 437. 

y. H. Moody Shoe Company, Boston. Organization certified May 8, 
1908. 1903, c. 437. 

y. S. Pond Company, Foxborough. Organization certified June 19, 
1907. 1903, c. 437. 

yacuum Qlass Company, Lynn. Organization certified May 14, 1909. 
1903, c. 437. 

yacuum yentilator Company, The, Boston. Organization certified May 
22, 1908. 1903, c. 437. 



428 TAX COMMISSIONER'S REPORT. [Jan. 

Valley Drug Company, Webster. Organization certified August 6, 
1909. 1903, c. 437. 

Valley Falls Iron Foundry, Inc., Salem. Organization certified Octo- 
ber 8, 1906. 1903, c. 437. 

Valley Paper Company, Holyoke. Organization certified February 14, 
1868. 

Van Buskirk & Osborne Company, Cambridge. Organization certified 
November 22, 1907. 1903, c. 437. 

Van Tassel Leather Company, Boston. Organization certified August 
4, 1904. 1903, c. 437. 

Vasil Company, The, Boston. Organization certified December 24, 

1908. 1903, c. 437. 

Vaughan Carriage Corporation, Lyim. Organization certified Septem- 
ber 18, 1906. 1903, c. 437. 

Vaughan Construction Company, The, Springfield. Organization cer- 
tified May 13, 1907. 1903, c; 437. 

Vaughn-Upton Company, Boston. Organization certified December 16, 

1909. 1903, c. 437. 

Vega Company, The, Boston. Organization certified August 13, 1903. 
1903, c. 437. 

Vendor Manufacturing Company, Boston. Organization certified June 
27, 1908. 1903, c. 437. 

Verescar Paint Company, Cambridge. Organization certified June 18, 
1909. 1903, c. 437. 

Vermont and Massachusetts Railroad Company, Boston. Chartered 
1844, c. 134. 1869, cc. 68, 238, 318. 

Vermont Lime Company, The, Boston. Organization certified January 
29, 1906. 1903, c. 437. 

Vernon Court Hotel Company, Boston. Organization certified April 
26, 1908. 1903, c. 437. 

Vershire Company, The, Boston. Organization certified June 27, 1907. 

1903, c. 437; 1903, c. 437, 5 41. 

Victor Mangle Company, The, Lowell. Organization certified November 
15, 1906. 1903, c. 437. 

Victor Manufacturing Company, Clinton. Organization certified Sep- 
tember 28, 1906. 1903, c. 437. 

Victor Metals Company, Braintree. Organization certified May 16, 

1904. 1903, c. 437. 

Victor R. F. Walker Company, Boston. Organization certified Feb- 
ruary 9, 1900. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No, 16. 429 

Victor Shoe Company, Salem. Organization certified May 31, 1906. 
1903, c. 437. 

Victor Sporting Gkwds Company, Cfaicopee. Organization certified 
April 27, 1898. Pub. Stat., c. 106. 

Victor Tire Traction Company, Boston. Organization certified April 
14, 1909. 1903, c. 437. 

Vienna Lnnch Co., Boston. Organization certified January 1, 1907. 
1903, c 437. 

Viger & Dubrule Company, Lawrence. Organization certified June 14, 
1907. 1903, c. 437. 

Vigosan Medicine Company, The, Fall River. Organization certified 
June 7, 1909. 1903, c 437. 

Vinal Motor Renting Company, Boston. Organization certified March 

8, 1909. 1903, c. 437. 

Vineyard Orove Company, Edgartown. Chartered 1870, c 110. 

Vineyard Haven Electric Light and Power Company, The, Tisbury. Or- 
ganization certified May 14, 1904. Rev. Laws,, c. 110. 

Vineyard Haven Gas and Electric Light Co., The, Tisbury. Organiza- 
tion certified March 7, 1904. Rev. Laws, c. 110. 

Vineyard Haven Wharf Company, Tisbury. Chartered 1835, c 19. 
1881, c. 31. 

Vineyard Lighting Company, Oak Bluffs. Organization certified May 

9, 1889. Pub. Stat., c. 106. 1908, c. 163. 

Vinson ft Howard Company, Boston. Organization certified October 
13, 1903. 1903, c. 437. 

Vinton Hotel Company, Worcester. Organization certified October 
14, 1909. 1903, c. 437. 

Vinton Manufacturing Company, The, Boston. Organization certified 
December 4, 1907. 1903, c. 437. 

Virginia Timber Co., Boston. Organization certified April 12, 1906. 

1903, c. 437. 

Vista Hermosa Company, The, Boston. Organization certified June 25, 

1904. 1903, c. 437. 

Vortex Vacuum Company, The, Boston. Organization certified March 
29, 1909. 1903, c. 437. 

Voee Manufacturing Co., Boston. Organization certified June 23, 1905. 
1903, c. 437. 

Vose-Swain Engraving Company, Boston. Organization certified April 
25, 1908. 1903, c. 437. 



430 TAX COMMISSIONER'S REPORT. [Jan. 

Vulcan Manofaeturing Company, Newton. Organization certified Oc- 
tober 6, 1908. 1903, c. 437. 

Vulite Boiler Fluid Company, Boston. Organization certified May 31, 
1907. 1903, c. 437. 

W. A. & H. A. Boot, Inc., Boston. Organization certified March 13, 
1907. 1903, c. 437. 

W. A. Buxton Machinery Company, The, Worcester. Organization oer^ 
tified March 5, 1907. 1903, c. 437. 

W. A. Castle Company, The, Springfield. Organization certified March 
26, 1905. 1903, c. 437. 

W. A. Chaplain Company, Brockton. Organization certified November 
15,1906. 1903, c. 437. 

W. A. Fraze Company, Fall River. Organization certified March 12, 
1909. 1903, c. 437. 

W. A. Fuller Lumber Company, Leominst^. Organization certified 
June 3, 1904. 1903, c. 437. 

W. A. Hayives Co., The, Maynard. Organization certified April 6, 1906. 
1903, c. 437. 

W. A. Lytle Company, Worcester. Organization certified May 26, 
1900. Pub. Stat., c. 106. 

W. A. Mack Company, Lowell. Organization certified May 1, 1906. 
1903, c. 437. 

W. A. Moffitt Co., Boston. Organization certified May 31, 1906. 1903, 
c. 437. 

W. A. Norton Company, Boston. Organization certified May 15, 1906. 
1903, c. 437. 

W. A. Silvemail Company, Worcester, Organization certified August 
4, 1908. 1903, c. 437. 

W. A. Snow-Iron Works (Inc.), Boston. Organization certified Fd>- 
ruary 26, 1907. 1903, c. 437. 

W. A. Wood Company, Boston. Organization certified June 3, 1901. 
Pub. Stat., c. 106.' 

W. & R. Motor Truck Company, Taunton. Organization certified April 
8, 1909. 1903, c. 437. 

W. & y. 0. Kimball Company, Haverhill. Organization certified No* 
vember 23, 1906. 1903, c. 437. 

W. B. Clarke Company, Boston. Organization certified April 2, 1898. 
Pub. Stat, c. 106. 

W. B. Hubbard and Sons Company, Boston. Organization certified De- 
cember 31, 1901. Pub. Stat.,*c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 431 

W. B. Norris Corporation, The, Boston. Organization certified October 
20, 1904. 1903, c. 437; 1903, c. 437, J 41. 

W. Booth Company, Lowell. Organization certified November 18, 
1908. 1903, c. 437. 

W. C. King Company, Springfield. Organization certified March 1, 
1906. 1903, c. 437. 

W. C. Lewis Shoe Company, Haverhill. Organization certified Novem- 
ber IS, 1893. Pnb. Stat., c. 106. 

W. C. Manning Amusement Co., Boston. Organization certified March 
10, 1908. 1903, c. 437. 

W. C. Vaughan Company, Boston. Organization certified May 29, 

1902. Rev. Laws, c. 110; 1903, c. 437, $ 41. 

W. D. Brackett Company, Brockton. Organization certified October 
17, 1908. 1903, c. 437. 

W. D. Kendall Company, Worcester. Organization certified September 
17, 1906. 1903, c. 437. 

W. D. Kinsman Company, Springfield. Organization certified May 31, 
1901. Pub. Stat, c. 106. 

W. D. Wilmarth & Co., Corporation, Attleborough. Organization cer- 
tified January 18, 1894. Pub. Stat., c. 106. 

W. K Benson Coal Company, Greenfield. Organization certified Feb- 
ruary 16, 1909. 1903, c 437. 

W. E. Chipman Company, Boston. Organization certified December 
28, 1908. 1903, c. 437. 

W. E. Garland Company, The, Boston. Organization certified Novem- 
ber 8, 1905. 1903, c. 437. 

W. K Griffin Companv, Worcester. Organization certified January 
15, 1906. 1903, c. 437. 

W. E. Hoyt Co-, Salein. Organization certified February 20, 1906. 

1903, c. 437; 1903, c. 437, $ 41. 

W. E. Richards Company, Attleborough. Organization certified De- 
cember 13, 1907. 1903, c. 437. 

W. K Smith Company, Boston. Organization certified March 1, 1909. 
1903, c. 437. 

W. R Tillotson Manufacturing Company, Pittsfield. Organization cer- 
tified April 24, 1901. Pub. Stat., c. 106. 

W. F. Cook Granite Company, Springfield. Organization certified 
October 4, 1904. 1903, c. 437. 

W. F. Embree Company, The, Lynn. Organization certified October 
22, 1908. 1903, c. 437. 



432 TAX COMMISSIONER'S REPORT. [Jan, 

W. F. Gh)dber Company, Boston. Organization certified November 26, 
1909. 1903, c, 437. 

W. F. Jacobs Building Company, Boston. Organization certified Jane 
16, 1905. 1903, c. 437. 

W. F. Reams Company, Boston. Organization certified September 25, 
1906. 1903, c. 437. 

W. F. Plummer Drag Company, Boston. Organization certified De- 
cember 15, 1904. 1903, c. 437. 

W. F. Schrafft & Sons Corporation, Boston. Organization certified 
December 31, 1907. 1903, c. 437. 

W. Fillmore Company, Cambridge. Organization certified May 6, 1903. 
Rev. Laws, c. 110. 

W. G. Hall Fur Company, Boston. Organization certified October 7, 
1909. 1903, c. 437. 

W. George Greenlay Co., Sangas. Organization certified February 8» 
1909. 1903, c. 437. 

W. H. Ames & Co., Inc., Boston. Organization certified February 28, 
1908. 1903, c. 437. 

W. H. Blodget Company, Worcester. Organization certified April 25, 
1898. Pub. Stat., c. 106. 

W. H. Bowdlear Co., The, Boston. Organization certified July 20, 1906. 
1903, c. 437. 

W. H. Cooley Company, Pittsfield. Organization certified January U, 
1908, 1903, c. 437. 

W. H. Hayes Company, Boston. Organization certified April 12, 1906. 
1903, c. 437. 

W. H. Hill Envelope Company, Worcester. Organization certified 
April 26, 1892. Pub. Stat., c. 106. 

W. H. I. Hayes Company, Lowell. Organization certified January 10, 
1908. 1903, c. 437. 

W. H. Lucas, Inc., Boston. Organization certified January 21, 1909. 
1903, c. 437. . ^ 

W. H. Magrath Cigar Company, Boston. Organization certified Feb- 
ruary 6, 1907. 1903, c. 437. 

W. H. Marble Automobile Company, Brockton. Organization certified 
December 14, 1907. 1903, c 437. 

W. H. Koyes & Brother Company, Newburyi>ort. Organization certified 
December 11, 1889. Pub. Stat, c. 106. 

W. H. Saart Company, The, Attlebprough. Organization certified Jan- 
uary 10, 1905. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 433 

W. H. Sawyer Lumber Company^ The, Worcester. Organization cer- 
tified December 21, 1898. Pub. Stat., c. 106. 

W. H. Stone Company, Boston. Organization certified February 1, 
1905. 1903, c. 437. 

W. H. Sweet Co., Everett. Organization certified March 23, 1906. 
1903, c. 437. 

W.* H. Ward Company, Lowell. Organization certified October 5, 

1908. 1903, c. 437. 

W. H. Willard Company, Worcester. Organization certified May 9, 
1903. Rev. Laws, c. 110. 

W. H. Wilmarth & Co., Corporation, Attleborongh. Organization cer- 
tified January 4, 1894. Pub. Stat., c. 106. 

W. J. Barry Shoe Company, Salem. Organization certified March 12, 

1909. 1903, c. 437. 

W. J. Boynton Baking Company, The, Oroton. Organization certified 
March 25, 1893. Pub. Stat., c. 106. 

W. J. Hyland Manufacturing Company, Springfield. Organization cer- 
tified October 28, 1903. 1903, c. 437. 

W. J. Qardner Company, Boston. Organization certified September 19, 
. 1907. 19P3, c. 437. 

W. J. Ham Co., Boston. Oiganization certified September 30, 1907. 
1903, c. 437. 

W. J. Lamb Company, Somerville. Organization certified July 20, 1905. 
1903, c. 437. 

W. J. Paine Co., Boston. Organization certified June 5, 1906. 1903, 
c. 437; 1903, c 437, $41. 

W. J. Riley Company, Salem. Organization certified December 31, 
1909. 1903, c. 437. 

ft 

W. J. Sullivan Incorporated, Boston. Organization certified March 8, 
1907. 1903, c. 437. 

W. J. Woods Company, The, Worcester. Organization certified April 
6, 1894. Pub. Stat., c. 106; 1891, c. 360. 

W. J. Young Machinery Company, Lynn. Organization certified Octo- 
ber 13, 1902. Rev. Laws, c. 110. 

W. Jay Burke Company Clothiers, Boston. Organization certified 
June 10, 1909. 1903 c. 437. 

W. K. Farrington Press, Boston. Organization certified August 12, 
1903. 1903, c. 437. 

W. L. Hallett Theatrical Transfer Co., Boston. Organization certified 
January 29, 1907. 1903, c. 437. 



434 TAX COMMISSIONER'S REPORT. [Jan. 

W. L. Murdock Undertaking Company, Boston. Organization certified 
May 28, 1909. 1903, c. 437. 

W. L. Porter Company, Worcester. Organization certified April 12, 

1907. 1903, c. 437. 

W. L. Waples Company, The, Boston. Organization certified Sep- 
tember 8, 1908. 1903, c 437. 

W. M. McDonald Company, Incorporated, The, Boston. Organization 
certified December 31, 1907. 1903, c. 437. 

W. M. Todd Company, Natick. Oi^anization certified September 18, 

1908. 1903, c 437. 

W. M. Weston Co., Boston. Organization certified October 17, 1899. 
Pub. Stat., c. 106. 

W. M. Toung Regalia Company, Springfield. Organization certified 
November 24, 1906. 1903, c. 437. 

W. N. Gleason Company, The, Worcester. Organization certified Feb- 
ruary 28, 1902. Rev. Laws, c. 110. 

W. N. Proctor Company, Boston. Organization certified October 2, 

1905. 1903, c. 437. 

W. 0. Gibson Company, Gloucester. Oi^anization certified February 
3, 1908. 1903, c. 437. 

W. 0. McDufi'ee Company, Boston. Organization certified May 20, 
1907. 1903, c. 437. 

W. 0. Simmons Company, Incorporated, Boston. Organization certi- 
fied August 18, 1908. 1903, c. 437. 

W. P. B. Brooks & Company, Inc., Boston. Organization certified 
May 25, 1908. 1903, c. 437. 

W. P. Goode Brush Co., Boston. Organization certified March 11, 1907. 
1903, c. 437. 

W. P. Leavitt Sons Company, The, Newton. Organization certified 
October 16, 1905. 1903, c. 437. 

W. P. Rowell & Son, Incorporated, Worcester. Organization certified 
June 5, 1909. 1903, c. 437. 

W. P. Whittemore Company, Boston. Organization certified Januaiy 
1, 1907. 1903, c. 437. 

W. S. Best Printing Company, Boston. Organization certified June 
16, 1903. Rev. Laws, c 110. 

W. S. Carr Company, Boston. Organization certified September 19, 

1906. 1903, c. 437. 

W. S. Chase & Sons, Incorporated, Haverhill. Organization certified 
x\pril 26, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 435 

W. S. Fiander Company, Boston. Organization certified December 14> 
1903. 1903, c. 437; 1903, c 437, $ 41. 

W. S. Hill Electric Company, New Bedford. Organization certified 
March 18, 1896. Pub. Stat., c 106. 

W. S. Eilton Company, Worcester. Organiasation certified November 
21, 1895. Pub. Stat., c. 106. 

W. S. littlefield Manufacturing Company, Boston. Organization cer- 
tified October 30, 1906. 1903, c. 437. 

W. Starling Burgess Company, Ltd., Marblehead. Organization cer- 
tified March 23, 1908. 1903, c. 437. 

W. T. Cardy & Sons Company, The, Chelsea. Organization certified 
May 29, 1895. Pub. Stat., c. 106. 

W. T. Grant Co., Lynn. Organization certified November 30, 1906. 
1903, c. 437. 

W. T. Shacklev & Son Company, Boston. Organization certified July 
20, 1906. ' 1903, c. 437. 

W. V. Taylor Co., Lexington. 0]^;anization certified November 8, 1907. 
1903, c. 437. 

W. W. Carey Company, Lowell. Organization certified January 22, 

1907. 1903, c 437. 

W. W. Phillips Company, Boston. Organization certified October 2, 

1908. 1903, c. 437. 

W. W. Spaulding Company Inc., The, Haverhill. Organization cer- 
tified July 1, 1909. 1903, c 437. 

W. W. Witham Company, Gloucester. Organization certified October 
3,1907. 1903, c. 437. 

Wa-Wan Press, Incorporated, The, Newton. Organization certified 
November 29, 1905. 1903, c. 437. 

Waban Rose Conservatories, Natick. Organization certified September 
17, 1900. Pub. Stat., c. 106. 

Waehtel-Pickert Company, Boston. Organization certified April 5, 

1909. 1903, c. 437. 

Waehnsett Machine Company, Fitchburg. Organization certified June 
11, 1906. 1903, c. 437. 

Waehnsett Mills, Worcester. Organization certified March 28, 1894. 
Pub. Stat., c. 106. 

Waehnsett Rest, Incorporated, The, Hubbardston. Oi^nization cer- 
tified April 20, 1904. 1903, c. 437; 1903, c. 437, i 41. 

Waehnsett Shirt Company, Leominster. Organization certified Sep- 
tember 25, 1889. Pub. Stat., c. 106. 



436 TAX COMMISSIONER'S REPORT. [Jan. 

Wade Machine Company, The, Boston. Oi^ianization certified October 
5, 1906. 1903, c. 437. 

Wading River Reservoir Company, Taunton. Chartered 1866, c 171. 
1869, c. 375. 

Wadleigh Company, Salem. Organization certified May 7, 1907. 1903, 
c. 437. 

Wadsworth, Howland & Co., Incorporated, Boston. Organization cer- 
tified January 5, 1893. Pub. Stat., c. 106. 

Wagner Spring Bed Manufacturing Company, Holyoke. Organiza- 
tion certified January 7, 1902. Rev. Laws, c 110. 

Wakefield Manufacturing Company, The, Wakefield. Organization cer- 
tified April 20, 1905. 1903, c. 437. 

Wakefield Paper Box Company, Wakefield. Organization certified 
December 29, 1908. 1903, c. 437. 

Wakefield Rattan Company, Wakefield. Organization certified October 
17, 1873. 

Wakefield Real Estate and Building Association, Wakefield. Chartered 
1871, c. 120. 1891, c 13. 

Walcott-Cameron Company, The, Palmer. Organization certified Sep- 
tember 20, 1904. 1903, c. 437. 

Walden Manufacturing Company, Worcester. Oi^anization certified 
December 31, 1906. 1903, c. 437. 

Waldorf Lunch Company, Boston. Organization certified July 17, 1906. 
1903, c. 437. 

Waldorf Lunch of Providence, Inc., Boston. Oiganization certified 
March 25, 1908. 1903, c. 437. 

Waldron Shoe Co., Boston. Organization certified June 19, 1908. 
1903, c. 437. 

Wales Beef & Provision Company, Boston. Oiganization certified De- 
cember 4, 1906. 1903, c. 437. 

Wales Manufacturing Company, The, Boston. Organization certified 
August 30, 1909. 1903, c. 437. 

Walfair Construction Company, The, Lowell. Organization certified 
September 27, 1905. 1903, c. 437. 

Walk-Over Shoe Company of Providence, Brockton. Organization cer- 
tified April 15, 1907. 1903, c. 437. 

Walker and Pratt Manufacturing Company, Watertown. Organization 
certified March 31, 1877. 1870; c. 224. 

Walker Armington Company, Worcester. Organization certified De- 
cember 18, 1899. Pub. Stat., c. 106. 



1910 ] PUBLIC DOCUMENT — No. 16. 437 

Walker Bros. Dyeing and Bleaching Co., Chelsea. Organization cer- 
tified March 28, 1904. 1903, c 437. 

Walker-Bums Company, Boston. Organization certified Febmary 10, 
1906. 1903, c. 437. 

Walker Drug Company, Boston. Organization certified May 11, 
1909. 1903, c. 437. 

Walker Garrison Spring Company, The, Boston. Organization certi- 
fied October 19, 1909. 1903, c 437. 

Walker Ice Company, Worcester. Organization certified July 29, 1899. 
Pub. Stat., c. 106. 

Walker Lithograph & Publishing Company, Boston. Organization cer- 
tified February 26, 1908. 19(J3, c. 437. 

Walker-Rintels Company, The, Boston. Organization certified March 
20, 1901. Pub. Stat., c. 106. 

Walker-Rintels Drug Company, Boston. Organization certified Jan- 
nary 13, 1908. 1903, c. 437. 

Walker-Rintels, Inc., Boston. Organization certified August 28, 1906. 
1903, c. 437. 

Walker Stetson Company, Boston. Organization certified December 
20, 1888. Pub. Stat., c. 106; 1891, c. 360. 

Walkover Baseball and Amusement Association of Brockton, Brock- 
ton. Organization certified May 1, 1905. 1903, c. 437. 

Wallace Grain Company, Clinton. Organization certified August 15, 
1906. 1903, c 437. 

• 

Wallace Grocery Company, The, Boston. Organization certified Janu- 
ary 26, 1909. 1903, c. 437. 

Wallis and Company Corporation, Lynn. Organization certified May 
5, 1908. 1903, c. 437. 

Walnut Avenue Company, Boston. Organization certified March 18, 
1909. 1903, c. 437. 

Walnut Avenue Garage, Inc., Boston. Organization certified February 
7, 1907. 1903, c. 437; 1903, c. 437, J 41. 

Walpole Emery Mills, Ashland. Organization certified March 13, 1877. 
1881, c. 30. 

Walpole Reservoir Company, Walpole. Chartered 1907, c. 502. 

Walsh Drug Company, Quincy. Organization certified May 4, 1909. 
1903, c. 437. 

Walter A. Wentworth Company, Boston. Organization certified May 
26,1908. 1903, c 437. 



438 TAX COMMISSIONER'S REPORT. [Jan, 

Walter Baker & Company, Limitedi Boston. Chartered 1898, c. 103. 

Walter C. Brooks and Company, libuted, Boston. Organization cer- 
tified January 16, 1906. 1903, e. 437. 

Walter C. Lewis Company, Boston. Organization certified October 10, 
1908. 1903, c 437. 

Walter C. Mentzer Company, Boston. Organization certified Jnne 4^ 
1901. Pub. Stat., c. 106. 

Walter Cobum Company, Lowell. Oi^anization certified Febraaiy 27, 

1905. 1903, c. 437. 

Walter H. Preble Company, Boston. Organization certified October 
23,1906. 1903, c. 437. 

Walter L. Shepard Company, Melrose. Organization certified October 
1,1906. 1903, c. 437. 

Walter M. Lowney Company, The, Boston. Organization certified 
October 7, 1890. Pub, Stat, c. 106. 

Waltham Artificial Stone Company, The, Waltham. Organization cer- 
tified March 22, 1909. 1903, c. 437. 

Waltham Bleachery and Dye Works, The, Waltham. Organization cer- 
tified November 25, 1901. Pub. Stat., c. 106. 

Waltham Coal Company, WalthauL Organization certified June 29, 
1894. Pub. Stat, c. 106. 

Waltham Emery Wheel Company, Waltham. Organization certified 
June 21, 1889. Pub. Stat., c. 106. 

Waltham Gas Light Company, Waltham. Chartered 1853, c. 118. 

Waltham Laundry Company, Waltham. Organization certified March 
30,1906. 1903, c 437. 

Waltham Publishing Company, Waltham. Organization certified May 
14, 1898. Pub. Stat., c. 106. 

Waltham Screw Company, Waltham. Organization certified October 
30, 1899. Pub. Stat, c. 106; 1902, c. 334. 

Waltham Trust Company, Waltham. Chartered 1901, c. 170. 

Waltham Watch Company, Waltham. Organization certified April 28, 

1906. 1903, c. 437. 

Waltham Watch Tool Company of Springfield, Massachusetts, The, 
Springfield. Organization certified April 8, 1890. Pub. Stat, 
c. 106. 

Walworth Construction and Supjjly Company, Boston. Organization 
certified October 6, 1887. Pub. Stat, c. 106. 

Walworth Manufacturing Company, Boston. Organization certified 
December 27, 1871. 



1910.] PUBLIC DOCUMENT — No. 16. 439 

Wamesit Power Company, Lowell. Chartered 1865, c. 117. 

Wampanoag Mills, Fall River. Organization certified June 9, 1871. 

Wampatuck Cranberry Co., Boston. Organization certified November 
• 18, 1909. 1903, c. 437. 

Wamsutta Hotel Company, Attleboroagh. Organization certified April 
29,1879. 1870, c. 224. 

Wamsutta Mills, New Bedford. Chartered 1846, e. 201. 

Wandel Screen Manufacturing Company, The, Walpole. Organizar 
tion certified October 21, 1909. 1903, c. 437. 

Wannacomet Water Company, Nantucket. Chartered 1880, c. 27. 

Wanoosnoc Power Company, Fitchbuig. Organization certified October 
30, 1893. Pub. Stat., e. 106. 

Waquoit Herring River Company, Waquoit, Falmouth. Organized 
October 15, 1866. 1866, c. 187. 

Warburton ft Dover Co., Fall River. Organization certified December 
29, 1905. 1903, c 437. 

Wardwell Picker Companv, Methuen. Organization certified June 30, 
1906. 1903, c. 437. 

Ware and Brookfield Street Railway Company. Organization certified 
October 23, 1905. Rev. Laws, e. 112, f 13. 

Ware & Company, Incorporated, Boston. Organization certified March 
29, 1905. 1903, c. 437. 

Ware Electric Company, Ware. Organization certified September 18, 

1890. Pub. Stat., c. 106. 

Ware Hosiery Company, The, Ware. Organization certified August 
12, 1905. 1903, c 437. 

Ware Lumber Company, Ware. Organization certified October 24, 

1891. Pub. Stat, c. 106. 

Ware Pratt Company, Worcester. Organization certified January 24, 
1888. Pub. Stat, c. 106. 

Ware River Manufacturing Company, Ware. Organization certified 
August 8, 1868. 

Ware River Railroad Company, Ware. Chartered 1867, c. 76. 

Wareham Cranberry Company, Boston. Organization certified June 
12, 1908. 1903, c. 437. 

Warner ft Childs Co., The, Cambridge. Organization certified August 
21, 1907. 1903, c. 437. 

Warner Box Company, The, Everett Organization certified December 
14, 1909. 1903, c. 437. 



440 TAX COMMISSIONER'S REPORT. [Jan. 

Warner Manufacturing C<»npany, The, Greenfield. Organization cer- 
tified August 19, 1887. Pub. Stat., c. 106. 

Warner Motor Company, Northampton. Organization certified August 
15, 1904. 1903, c. 437. 

Warren & Brookfield Electric Light Co., Warren. Organization cer- 
tified April 23, 1900. Pub. Stat., c. 106. 

Warren and Hill Coal Company, Newton. Organization certified June 
8, 1897. Pub. Stat., c. 106. 

Warren Asphalt Paving Company, Cambridge. Organization certified 
March 20, 1905. 1903, c. 437. 

Warren Beef Company, Inc., Boston. Organization certified February 
25, 1909. 1903, c. 437. 

Warren, Brookfield and Spencer Street Railway Company. Organiza- 
tion certified February 21, 1896. Pub. Stat., c. 113. 

Warren Brothers Company, Boston. Organization certified March 20, 

1905. 1903, c. 437. 

Warren Company, The, Boston. Organization certified June 6, 1908. 
1903, c. 437. 

Warren F. Witherell Company, Boston. Organization certified April 
11, 1898. Pub. Stat., c. 106. 

Warren Fitch Company, Boston. Organization certified May 25, 1904. 
1903, c. 437. 

Warren Hotel Company, Worcester. Organization certified May 14, 

1906. 1903, c. 437. 

Warren Leather Goods Company, Worcester. Organization certified 
June 21, 1902. Eev. Laws, c. 110. 

Warren M. Poorman Company, Boston. Organization certified October 
10, 1905. 1903, c. 437. 

Warren Manufacturing Company, Warren. Organization certified 
March 2, 1906. 1903, c. 437. 

Warren Mills & Power Company, The, Holyoke. Organization certified 
September 14, 1904. 1903, c. 437. 

Warren P. Tobey Co., Brockton. Organization certified July 22, 1908. 
1903, c. 437. 

Warren S. Hixon Company, Lynn. Organization certified November 
28,1904. 1903, c. 437. 

Warren Soap Manufacturing Company, The, Boston. Organization 
certified March 21, 1890- Pub. Stat., c. 106. 

Warren Specialty Manufacturing Company, The, Warren. Organiza- 
tion certified August 23, 1897. Pub. Stat., c. 106. 



1910.] PUBLIC DOCUMENT — No. 16. 441 

Warren Steam Pomp Company, Warren. Organization certified De- 
cember 14, 1897. Pub. Stat., c. 106. 

Warrior Tire Shoe Company, The, Springfield. Organization certi- 
fied April 3, 1905. 1903, c 437; 1903, c. 437, $ 41. 

Warwick Interstate Express Co., Gloucester. Organization certified 
May 15, 1909. 1903, c. 437. 

Washburn and Garfield Manufacturing Company, Worcester. Organi- 
zation certified May 11, 1889. Pub. Stat., c 106. 

Washburn & Hevwood Chair Co., Erving. Organization certified March 
16, 1905. i903, c. 437. 

Washburn and Moen Manufacturing Company, Worcester. Chartered 
1868, c. 31. 

Washburn Brothers Company, Boston. Organization certified May 3, 
1907. 1903, c. 437. 

Washburn Cranberry-Bog Co., Boston. Organization certified February 
27, 1906. 1903, c. 437. 

Washburn Realty Trust, Ltd., Boston. Organization certified November 
9, 1905. 1903, c. 437. 

Washington Investment and Loan Association, Boston. Organization 
certified December 28, 1909. 1903, c. 437. 

Washington Limch Incorporated, Springfield. Organization certified 
November 4, 1909. 1903, c. 437. 

Washington Mills, Boston. Organization certified September 24, 1909. 
1903, c. 437. 

Washington Mills Emery Manufacturing Company, Ashland. Organi- 
zation certified May 6, 1868. 

Washington Theatre, Incorporated, Boston. Organization certified 
August 5, 1909. 1903, c 437. 

Washington Transportation Company, Boston. Organization certified 
May 31, 1907. 1903, c. 437. 

Washington Trust Company of Boston, Boston. Organization certified 
July 20, 1904. 1904, c. 374. 

Wason Company, The, Boston. Organization certified September 24, 
1909. 1903, c. 437. 

Wason Manufacturing Company, Springfield. Organization certified 
April 17, 1862. 

Watchman Publishing Company, The, Boston. Organization certified 
December 23, 1875. 1870, c. 224. 

Water Power Development Company, Boston. Organization certified 
February 3, 1909. 1903, c. 437. 



442 TAX COMMISSIONER'S REPORT. [Jan. 

Waterbead Mills Incorporated, Lowell Organization certified Fdsra- 
ary 14, 1907. 1903, c. 437. 

Waterhouse Company, The, Boston. Organization certified Jnne 10, 
1909. 1903, c 437; 1903, c. 437, $ 41. 

Waterproof Linen Co., Boston. Organization certified August 22, 1903. 
1903, c. 437. 

Waters and Litchfield Company, Boston. Organization certified No- 
vember 21, 1895. Pub. Stat., c. 106. 

Waters GoTemor Company, Boston. Organization certified January '3, 
1898. Pub. Stat., c. 106. 

Watson Shoe Company, Lynn. Organization certified December 5, 1901. 
Pub. Stat, c. 106. 

Watuppa Reservoir Company, Fall River. Chartered 1826, e. 31. 

Watuppa Warehouse Company, Fall River, Mass., Fall River. Organi- 
zation certified November 6, 1903. 1903, c. 437; 1903, c. 437, $ 41. 

Waucantuck Mills, Uxbridge. Organization certified May 19, 1905. 
1903, c. 437; 1903, c. 437, $ 41. 

Waushacum Park Company, Worcester. Organization certified April 
26, 1906. 1903, e. 437. 

Waverley Company, Boston. Chartered 1855, c. 217. 

Waverley Drug Company, Framingham. Organization certified Janu- 
ary 26, 1909. 1903, c. 437. 

Waverley Hall Company, Belmont. Organization certified December 
14, 1881. 1870, c. 224. 

Waverly Heating Supply Company, The, Boston. Organization cer- 
tified September 1, 1903. 1903, c. 437. 

Waverly Inter-State Express Company, Framingham. Organization 
certified May 12, 1909. 1903, c. 437. 

Waverly Liquor Company, The, Springfield. Organization certified 
March 15, 1905. 1903, c. 437. 

Waverly Magazine Company, Boston. Organization certified June 9, 
1908. 1903, c. 437. 

Waverly Press Corporation, The, Boston. Organization certified July 
8, 1909. 1903, c. 437. 

Waverly Specialty Companv, Cambridge. Organization certified Octo- 
ber 9, 1903. 1903, c. 437. 

Wayland Inter-State Express Company, Wayland. Organization cer- 
tified May 28, 1909. 1903, c. 437. 

Wear Wrench Company, The, Southbridge. Organization certified 
September 14, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16, 443 

Weather-Leather Company, The, Boston. Organization certified Feb- 
ruary 23, 1909. 1903, c. 437. 

Webber Lumber and Supply Company, Fitohburg. Organization cer- 
tified March 9, 1898. Pub. Stat., c. 106; 1903, c. 437, $ 41. 

Weber Leather Company, Lynn. Organization certified March 20, 
1896. Pub. Stat., c. i06. 

Webster and Dudley Street Railway Company. Organization certified 
March 23, 1898. Pub. Stat., c. 113. 

Webster and Southbridge Oas and Electric Company, Webster. Or- 
ganization certified July 6, 1887. Pub. Stat., c. 106. 1907, c. 440. 

Webster Loom Harness Company, The, Fall River. Organization cer- 
tified June 3, 1896. Pub. Stat, c. 106. 

Webster Paper Box Company, Webster. Organization certified Feb- 
ruary 21, 1907. 1903, c. 437. 

Webster Press, Incorporated, The, Webster. Organization certified De- 
cember 24, 1903. 1903, c. 437. 

Webster Thomas Company, Boston. Organization certified June 8, 
1900. Pub. Stat., c. 106. 

Weeden Manufacturing Corporation, New Bedford. Organization cer- 
tified June 16, 1887. Pub. Stat., c. 106. 

Weeks & Doten Company, Boston. Organization certified October 31, 
1907. 1903, c. 437. 

Weetamoe Mills, Fall River. Chartered 1871, c 50. 

Weinz Trimming Company, The, Boston. Organization certified Au- 
gust 2, 1895. Pub. Stat., c 106. 

Weir and Darling Company, SomerviUe. Organization certified Feb- 
ruary 18, 1907. 1903, c 437. 

Weir Stove Company, Taunton. Organization certified December 28, 
1893. Pub. Stat, c. 106. 

Welch Motor Car Company of New England, Boston. Organization 
certified September 25, 1905. 1903, c. 437; 1903, c. 437, $ 41. 

Weldon Leather Company, Boston. Organization certified July 16, 
1909. 1903, c. 437. 

Wellesley Domestic Laundry Company, Wellesley. Organization cer- 
tified May 28, 1909. 1903, c. 437. 

Wellesley Inn Corporation, Wellesley. Organization certified October 
27,1908. 1903, c. 437. 

Wellesley Knitting Mills, The, Wellesley. Organization certified Jan- 
uary 28, 1903. Rev. Laws, c. 110. 



444 TAX COMMISSIONER'S REPORT. [Jan. 

Wellesley Publishing Company, Wellesley. Organization certified Feb- 
ruary 5, 1906. 1903, c. 437. 

Wellfleet Cranberry Company, Wellfleet. Organization certified May 
19, 1909. 1903, c 437. 

Wellington & Buck Company, Cambridge. Organization certified April 
7, 1909. 1903, c. 437. 

Wellington Farm Company, Belmont. Organization certified May 25, 
1909. 1903, c 437. 

Wellington Furniture Company, Pittsfield. Organization certified March 
11, 1897. Pub. Stat., c. 106. 

Wellington Piano-case Company, The, Leominster. Organization cer- 
tified April 9, 1895. Pub. Stat, c. 106. 

Wellington-Pierce Company, Boston. Organization certified January 
25, 1901. Pub. Stat, c. 106. 

Wellington- Wild Coal Company, Boston. Organization certified May 
16, 1898. Pub. Stat, c. 106. 

Wells Brothers Company, Greenfield. Organization certified September 
23, 1901. Pub. Stat., c. 106. 

Wells-Burrage Company, Boston. Organization certified November 
25, 1904. 1903, c. 437. 

Wells Chemical Bronze Works, Worcester. Organization certified July 
13, 1906. 1903, c. 437. 

Welsbach Company of New England, Boston. Organization certified 
December 7, 1903. 1903, c. 437. 

Wendell Hotel Company, Pittsfield. Organization certified February 
16, 1909. 1903, c. 437. 

Wenham Lake Ice Company, The, Salem. Organization certified May 
2, 1907. 1903, c. 437. 

Wentworth, Good and Alger Company, The, Brockton. Organization 
certified June 22, 1909. 1903, c. 437. 

Wentworth-Lister Company, Newton. Organization certified March 28, 
1907. 1903, c. 437. 

Wentworth-Swett Company, Haverhill. Oi^^anization certified Sep- 
tember 8, 1908. 1903, c. 437; 1903, c. 437, i 41. 

Wescott Ice Cream Company, Cambridge. Organization certified Jan- 
uary 30, 1908. 1903, c. 437. 

Wesley House, Incorporated, Oak BlufEs. Organization certified April 
21, 1902. Rev. Laws, c. 110. 

West Bay Inn Company, Boston. Organization certified March 27, 
1907. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 445 

West Boylston Manuf aetaring Company, The, West Boylston. Char- 
tered 1814. 1S13, c 84; 1823, e. 29. 

West Chop Steamboat Company, Boston. Organization certified June 
3, 1889. Pub. Stat., c. 106. 

West End Association, Incorporated, Boston. Organization certified 
September 10, 1908. 1903, c. 437. 

West End Loan and Investment Company, Boston. Organization cer- 
tified August 16, 1906. 1903, c. 437. 

West End Street Railway Company, Boston. Organized January 22, 
1887. 1887, c. 413. 

West Goodwin Co., Cambridge. Organization certified June 15, 1909. 
1903, c. 437. 

West Lynn Lithuanian Co-operative Market, Inc., Lynn. Organization 
certified December 31, 1909. 1903, c. 437. 

West Lynn Lumber Company, Lynn. Organization certified October 
17, 1907. 1903, c. 437. 

West Lynn Shoe Manufacturing Company, Lynn. Organization certi- 
fied July 6, 1909. 1903, c. 437. 

West Medford Automobile Company, Medford. Organization certified 
December 8, 1908. 1903, c. 437. 

West Newbury Co-operative Creamery Company, The, West New- 
bury. Organization certified June 9, 1899. Pub. Stat., c. 106. 

West Roxbury Building Company^ Boston. Organization certified 
January 28, 1909. 1903, c. 437. 

West Roxbury Stable Co., Boston. Organization certified July 24, 
1908. 1903, c. 437. 

West Roxbury Trap Rock Company, Boston. Organization certified 
June 12, 1908. 1903, c. 437. 

West Shore Association, Worcester. Organization certified March 9, 
1908. 1903, c. 437. 

West Somerville Laundry Company, Boston. Organization certified 
April 26, 1909. 1903, c. 437. 

West Stockbridge Lime Company, West Stockbridge. Organization 
certified January 9, 1907. 1903, c. 437; 1903, c. 437, $ 41. 

West Stockbridge Mutual Telephone Company, West Stockbridge. Or- 
ganization certified March 7, 1904. Rev. Laws, c. 110. 

West Ware Paper Company, The, Ware. Organization certified Octo- 
ber 19, iaS3. Pub. Stat., c. 106. 

Westboro' Brass Bedstead Co., Westborough. Organization certified 
November 7, 1907. 1903, c. 437. 



446 TAX COMMISSIONER'S REPORT. [Jan. 

Westborough Gas and Eleetric Company, The, Westborough. Organi- 
zation certified October 9, 1889. Pub. Stat, c. 106. 

Westboro' Hat Company, Westborough. Organization certified Novem- 
ber 29, 1901. Pub. Stat., c. 106. 

Westborough Inter-State Express Company, Westborough. Organi- 
zation certified May 26, 1909. 1903, c 437. 

Western Massachusetts Vacuum Cleaner Company, Holyoke. Organiza- 
tion certified April 17, 1906. 1903, c. 437. 

Western Union Telegraph Company, New York. 

Westfield Brick Company, Westfield. Organization certified July 30, 
1887. Pub. Stat, c. 106. 

Westfield Cigar Company, Westfield. Organization certified January 
26, 1885. Pub. Stat, c. 106. 

Westfield Coal Company, Westfield. Organization certified May 24, 
1909. 1903, c. 437. 

Westfield Laundry Company, The, Westfield. Organization certified 
May 1, 1905. ' 1903, c 437; 1903, c. 437, $ 41. 

Westfield Power Company, Westfield. Organization certified July 11, 
1879. 1870, c. 224. 

Westfield River Lumber Company, Chesterfield. Organization certified 
November 4, 1909. 1903, o. 437. 

Westfield River Power and Light Company, Russell. Organization cer- 
tified October 8, 1907. Rev. Laws, c. 110. 

Westfield Times Company, Westfield. Organization certified December 
11, 1897. Pub. Stat, c. 106; 1903, c 437, $ 41. . 

Westfield Whip Company, Westfield. Organization certified January 
8, 1884. Pub. Stat., c. 106. 

Westford Water Company, Westford. Chartered 1907, c 175. Or- 
ganization certified April 22, 1907. 

Westhampton Water Company, Westhampton. Organization certified 
September 11, 1894. Pub. Stat., c. 110. 

Weston Electric Light Company, Weston. Organization certified April 
25, 1896. Pub. Stat., c. 106. 

Weston Illuminating Company, Boston. Organization certified May 4, 
1882. Pub. Stat., c. 106.' 

Weston-Thurston Company, Boston. Organization certified January 1, 
1909. 1903, c. 437. 

Weston Water Company, Weston. Chartered 1896, c. 217. 

Westport Harbor Aqueduct Company, Westport. Organization cer- 
tified July 18, 1891. Pub. Stat, c. 110. 



1910.] PUBLIC DOCUMENT — No. 16. 447 

Westville Spinning Company, Taonton. Organization certified May 14, 
1904. 1903, c, 437. 

Wetherby Company, The, Boston. Organization certified October 22, 
1906. 1903, c. 437. 

Wetmore-Savage Co., Boston. Organization certified June 24, 1907. 
1903, c. 437. 

Wetumpka Fruit Company, Boston. Organization certified August 8, 
1906. 1903, c. 437, 

Wejrmouth Light and Power Company, Weymouth. Organization cer- 
tified February 18, 1889. Pub. Stat, c. 106. 

Weymouth Pharmacy, Weymouth. Organization certified February 1, 

1906. 1903, c. 437. 

Weymouth Water Power Company, Weymouth. Organization certified 
January 31, 1899. Pub. Stat., c. 106. 

Wheeler and Shaw, Incorporated, Boston. Organization certified De- 
cember 22, 1908. 1903, c. 437. 

Wheeler & Smith Company, Boston* Organization certified February 
11, 1908. 1903, c. 437. 

Wheeler Brothers Company, Boston. Organization certified December 
16, 1904. 1903, c. 437. 

Wheeler Clean Towel Company, Boston. Organization certified De- 
cember 16, 1904. 1903, c. 437. 

Wheeler Express Company, Marlborough. Organization certified May 
18, 1893. Pub. Stat., c. 106. 

Wheeler Foundry Company, Inc., Worcester. Organization certified 
March 10, 1905. 1903, c. 437. 

Wheeler Reflector Company, Boston. Organization certified November 
26, 1881. 1870, c. 224. 

Wheelock Fence Co., Worcester. Organization certified September 19, 

1907. 1903, c. 437. 

Wheelock Rust-Proof Fence Co., Worcester. Organization certified 
September 2, 1909. 1903, c. 437. 

Where To Go Bureau, Inc., Boston. Organization certified January 
7, 1909. 1903, c. 437. 

Whiben Sales and Adyertising Company, Boston. Organization certi- 
fied December 22, 1908. 1903, c. 437. 

Whidden & Co., Incorporated, Boston. Organization certified March 
9, 1908. 1903, c. 437. 

Whitaker Reed Company, The, Worcester. Organization certified April 
2, 1906. 1903, c. 437. 



448 TAX COMMISSIONER'S REPORT. [Jan. 

* 

Whitall Manufacturing: Company, Lowell. Organization certified April 
9, 1896. Pub. Stat., c. 106. 

Whitcomb & Kavanaugh Company, Boston. Organization certified 
January 8, 1909. 1903, c. 437. 

Whitcomb ft Withington Company, Boston. Organization certified Au- 
gust 5, 1905. 1903, c. 437, 

Whitcomb-Blaisdell Machine Tool Company, Worcester. Organization 
certified June 24, 1905. 1903, c. 437. 

White and Bagley Company, The, Worcester. Organization certified 
January 9, 1892. Pub. Stat., c. 106. 

White and Wyckoff Manufacturing Company, Holyoke. Organization 
certified November 17, 189L Pub. Stat., C..106; 1891, c 360. 

White Eagle Bottling Company, New Bedford. Organization certified 
August 26, 1909. 1903, c. 437. 

White Entertainment Bureau, Boston. Organization certified March 
29, 1902. Rev. Laws, c. 110. 

m 

White Marble and Terazzo Company, The, Lee. Organization certified 
July 20, 1905. 1903, c. 437. 

White-Merrill Companv, Boston. Organization certified August 30, 
1907. 1903, c 437. 

White Paper Box Company, Holyoke. Organization certified November 
12, 1909. 1903, c. 437. 

White Smith Music Publishing Company, Boston. Organization cer- 
tified April 16, 1897. Pub. Stat., c 106. 

White, Son Company, Boston. Organization certified December 22, 
1892. Pub. Stat., c. 106. 

White Store Company, Lawrence, The, Lawrence. Organization certi- 
fied November 12, 1909. 1903, c. 437. 

White Store Corporation, Haverhill, The, Haverhill. Organization 
certified November 12, 1909. 1903, c. 437. 

White Store (Inc.), The, LowelL Organization certified February 18, 
1905. 1903, c. 437. 

White Tile Company, Worcester. Organization certified September 
22, 1909. 1903, c. 437. 

White Warner Company, The, Taunton. Organization certified Feb- 
ruary 10, 1897. Pub. Stat, c. 106. 

Whitehall Pharmaceutical Company, Hyde Park. Organization certi- 
fied January 2, 1908. 1903, c. 437. 

Whitin Machine Works, Northbridge. Chartered 1868, c. 140. 



1910.] PUBLIC DOCUMENT — No. 16. 449 

Whiting Manufacturing Company, Northborough. Organization cer- 
tified January 10, 1900. Pub. Stat, c. 106. 

Whiting Paper Company, Holyoke. Organization certified June 11, 
1872. Gen. Stat., c. 61. 

Whitlow Corporation, The, New Bedford. Organization certified March 
30, 1903. Rev. Laws, c. 110. 

Whitman and Keith Company, Brockton. Organization certified August 
2, 1897. Pub. Stat., c. 106. 

Whitman Board of Trade Corporation, Whitman. Chartered Febru- 
ary 27, 1908. 1908, c. 128. 

Whitman Chemical Company, Inc., Boston. Organization certified De- 
cember 14, 1906. 1903, c. 437. 

Whitman Hudson Company, Lawrence. Organization certified July 6, 
1909. 1903, c. 437. 

Whitman Manufacturing Company, Whitman. Organization certified 
May 5, 1893. Pub. Stat., c. 106. 

Whitman Mills, New Bedford. Organization certified June 3, 1895. 
Pub. Stat., c. 106. 

Whitman Pharmacal Company, Whitman. Organization certified Feb- 
ruary 10, 1909. 1903, c. 437. 

Whitmore Manufacturing Company, The, Holyoke. Organization cer- 
tified December 14, 1881. 1870, c. 224. 

Whitney-Hunting Co., Boston. Oiganization certified October 1, 1907. 
1903, c. 437. 

Whitney Jewelry Company, The, Boston. Organization certified Sep- 
tember 18, 1896. Pub. Stat., c. 106. 

Whitney Law Corporation, New Bedford. Organization certified Sep- 
tember 26, 1903. 1903, c. 437. 

Whitney Reed Chair Company, Leominster. Organization certified Sep- 
tember 19, 1893. Pub. Stat., c. 106. 

Whiton and Haynes Company, Boston. Organization certified March 
29, 1904. 1903, c. 437. 

Whitson-Hoyle Company (Inc.), Boston. Organization certified Sep- 
tember 21, 1906. 1903, c. 437. 

Whittaker Chain Tread Company, Boston. Organization certified 
November 2, 1908. 1903, c. 437. 

Whittemore- Woodbury Company, Boston. Organization certified April 
13, 1893. Pub. Stat., c. 106. 

WMttemore-Wright Company, Incorporated, Boston. Organization 
certified September 17, 1908. 1903, c. 437. 



450 TAX COMMISSIONER'S REPORT. [Jan. 

Whitten-Gilmore Company, The, Boston. Organization certified Octo- 
ber 22, 1907. 1903, c. 437. 

Whittenton Hosiery Company, Taunton. Organization certified March 
3, 1909. 1903, c. 437. 

Whittenton Manufacturing Company, Taunton. Organization certified 
May 16, 1883. Pub. Stat., c. 106. 

Whittier Machine Company, Boston. Organization certified September 
3, 1874. 

Whittier Woodenware Company, Boston. Organization certified Sep- 
tember 17, 1900. Pub. Stat., c. 106. 

Wickersham Quoin Company, Boston. Organization certified February 
19, 1892. Pub. Stat., c. 106. 

Wicks Manufacturing Company, Spencer. Organization certified June 
1, 1906. 1903, c. 437. 

Wickstead Manufacturing Company, Boston. Organization certified 
May 24, 1906. 1903, c. 437. 

Wiggins Manufacturing Company, Brockton. Organization certified 
December 2, 1909. 1903, c. 437. 

Wight Brothers (Inc;), Boston. Organization certified January 6, 1904. 
1903, c. 437. 

Wight-Thayer Company, The, Springfield. Organization certified July 
21, 1898. Pub. Stat, c. 106. 

Wilber Coal & Ice Company, Worcester. Organization certified Feb- 
ruary 6, 1908. 1903, c. 437. 

Wilcox and Brewer Manufacturing Company, Athol. Organization 
certified April 2, 1908. 1903, c. 437. 

Wilcox and Hathaway Company, Fall River. Organization certified 
September 18, 1906. 1903, c. 437. 

Wilder Industries Incorporated, Gardner. Organization certified Janu- 
ary 14, 1909. 1903, c. 437. 

Wilder P. Clark Company, Winchendon. Oi^ganization certified Octo- 
ber 10, 1907. 1903, c. 437. 

Wilder Snow-Plow & Manufacturing Company, Boston. Organization 
certified May 28, 1906. 1903, c. 437. 

Wiley and Russell Manufacturing Company, Greenfield. Organization 
certified September 16, 1874. 

Wilkie Rubber Manufacturing Company, Lynn. Organization certified 
September 5, 1908. 1903, c. 437. 

Wilkins Storehouse Company, Lynn. Organization certified December 
30, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 451 

Wilkinsy Thompson Company, Boston. Organizfition certified February 
6, 1907. 1903, c 437. 

Wilkinson Company (Inc.)y The, New Bedford. Organization certified 
March 18, 1907. 1903, c. 437. 

Will & Bamner Company, The, Boston. Organization certified January 
21, 1909. 1903, c. 437. 

William A. Clark Coal Company, Northampton! Organization certified 
May 1, 1899. Pub. Stat., c. 106. 

William A. Davis Company, The, Boston. Organization certified July 
21, 1904. 1903, c. 437. 

William A. Hardy & Sons Company, Fitchbnrg. Organization certified 
December 26, 1902. Rev. Laws, c. 110. 

William Allen Son's Company, Worcester. Organization certified April 

10, 1905. 1903, c. 437. 

William B. Hale Cigar Company, The, Milf ord. Organization certified 
May 18, 1895. Pub. Stat, c. 106. 

William B. Whiting Coal Company, Holyoke. Organization certified 
June 6, 1902. Rev. Laws, c. 110; c. 109, $ 9. 

Wm. Bourne & Son Piano Company, Boston. Organization certified 
January 4, 1901. Pub. Stat., c. 106. 

William C. Atwater & Co. (Incorporated), Fall River. Organization 
certified June 25, 1895. Pub. Stat., c. 106. 

William C. Norcross Company, Boston. Organization certified April 
1, 1895. Pub. Stat., c. 106. 

William C. Safford Incorporated, Boston. Organization certified May 

11, 1909. 1903, c. 437. 

William Curtis' Sons Company, Boston. Organization certified De- 
cember 29, 1896. Pub. Stat., c. 106. 

William K Arnold Company, Maiden. Organization certified September 
13, 1907. 1903, c. 437. 

William K Livingston Company, Lowell. Organization certified May 
26, 1905. 1903, c. 437. 

William F. Gilbert Painting and Decorating Company, Cambridge. 
Organization certified March 8, 1909. 1903, c. 437. 

William F. Mosser Company, Boston. Organization certified January 
1, 1908. 1903, c. 437. 

Wm. Filene's Sons Company, Boston. Organization certified July 17, 
1903. Rev. Laws, c. 110. 

William Flaherty Company, Watertown. Organization certified March 
29, 1909. 1903, c. 437. 



452 TAX COMMISSIONER'S REPORT. [Jan. 

Wm. Forsyth & Sons Company, Lynn. Organization certified Novem- 
ber 27, 1908. 1903, c. 437. 

William G. Barker Company, Boston. Organization certified December 
17, 1906. 1903, c. 437. 

William G. Bell Company, The, Boston. Organization certified Septem- 
ber 17, 1892. Pub. Stat., c. 106. 

William G. Webber Company, Salem. Organization certified March 
12, 1902. Rev. Laws, c. 110. 

William Gilligan Company, Boston. Organization certified December 
20, 1906. 1903, c. 437. 

William H. Bangs Company, Boston. Organization certified March 12, 
1907. 1903, c. 437. 

William H. Berry Company, Boston. Organization certified October 

11, 1909. 1903, c. 437. 

William H. Brine Company, Boston. Organization certified November 

12, 1902. Rev. Laws, c. 110. 

William H. Bums Company, Worcester. Organization certified Sep- 
tember 24, 1892. Pub. Stat., c. 106. 

William H. Franklin Brass Foundry Company, Merrimac. Organiza- 
tion certified October 25, 1909. 1903, c. 437. 

Wm. H. Gallison Co., The, Boston. Organization certified December 
24, 1896. Pub. Stat, c. 106. 

William H. Mitchell & Son Company, Boston. Organization certified 
October 22, 1906. 1903, c. 437. 

William H. Straw Company, Boston. Organization certified May 13, 

1908. 1903, c. 437. 

WnL H. Wilkinson Co., Medway. Organization certified August 28, 
1903. 1903, c. 437. 

William H. Wood Lumber Co., Cambridge. Organization certified 
November 11, 1908. 1903, c. 437. 

William J. Bride Company, Reading. Organization certified February 
27, 1906. 1903, c. 437. 

William J. Corbett Company, Boston. Organization certified April 28, 

1909. 1903, c. 437. 

William J. McCarthy Company, The, Somerville. Organization certified 
December 24, 1906. 1903, c. 437. 

William J. Morgan Co., Boston. Organization certified September 11, 
1908. 1903, e. 437. 

William L. Davis Co., Worcester. Organization certified January 8, 
1908. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 453 

William Lapworth and Sons Company, Milf ord. Organization certified 
August 2, 1906. 1903, c. 437. 

William Morris Incorporated, Boston. Organization certified Decem- 
ber 2, 1908. 1903, c. 437. 

William N. Flynt Granite Company, Monson. Organization certified 
March 2, 1885. Pub. Stat., c. 106. 

William N. McKenna Company, Boston. Organization certified Au- 
gust 4, 1905. 1903, c. 437. 

William Oswald Company, Lawrence. Organization certified January 5, 

1904. 1903, c. 437. 

Wm. P. Proctor Co., Chelmsford. Organization certified April 26, 

1905. 1903, c. 437. 

William Pathie Company, Worcester. Organization certified March 16, 
1908. 1903, c 437. 

William Paton Company, Grafton. Organization certified October 1, 
1908. 1903, c. 437. 

William Porter & Son, Incorporated, Lynn. Organization certified Au- 
gust 4, 1906. 1903, c. 437. 

William Reed & Sons' Company, Taunton. Organization certified July 
25, 1899. Pub. Stat., c. 106. 

Wm. S. Butler ft Co., Incorporated, Boston. Organization certified 
July 24, 1897. Pub. Stat., c. 106. 

William S. Hills Company, Boston. Organization certified Jimuary 
3, 1891. Pub. Stat., c. 106. 

William Skinner Manufacturing Company, Holyoke. Organization cer- 
tified June 28, 1889. Pub. Stat., c. 106. 

William Underwood Company, Boston. Organization certified July 22, 
1895. Pub. Stat., c. 106. 

William W. Babcock Company, Boston. Organization certified January 
21, 1904. 1903, c. 437. 

William W. Bevan Company, Boston. Organization certified August 
31, 1905. 1903, c. 437. 

William W. Edgar Company, Belmont. Organization certified April 
26, 1905. 1903, c. 437. 

William Walker Company, Boston. Organization certified July 20, 
1906. 1903, c. 437. 

Williams Alumni House Incorporated, The, Williamstown. Organiza- 
tion certified July 21, 1909. 1903, c. 437. 

Williams and Bridges Company, Worcester. Organization certified 
January 27, 1904. 1903, c. 437. 



454 TAX COMMISSIONER'S REPORT. [Jan. 

Williams and Everett Company, Boston. Organization certified May 
23, 1902. Rev. Laws, c. 110. 

Williams and Twigg Company, WalthanL Organization certified Jane 
26, 1908. 1903, c. 437. 

Williams Cut Sole Co., Boston. Organization certified December 11, 
1909. 1903, c 437. 

Williams-Kneeland Company, Braintree. Organization certified March 
7, 1902. Rev. Laws, c. 110. 

Williams Manufacturing Company, The, Northampton. Organization 
certified February 20, 1868. 

Williams Market, Boston. Chartered 1849, c. 243. 

Williams Pharmacy, The, Williamstown. Organization certified No- 
vember 8, 1906. 1903, c. 437; 1903, c. 437, i 41. 

Williams Stove Lining Company, Taunton. Organization certified 
March 16, 1908. 1903, c. 437. 

« 

Williams Water Company, Sunderland. Certificate filed in Secretary's 
office October 6, 1900. Pub. Stat., c. 110. 

Williamsburg Manufacturing Company, Williamsburg. Ox^ganization 
certified August 8, 1907. 1903, c. 437. 

Williamsburgh Co-operative Creamery Association, The, Williamsbuxg. 
Organization certified August 10, 1892. Pub. Stat, c 106. 

Williamson-Housman Company, Boston. Organization certified Novem- 
ber 5, 1909. 1903, c. 437. 

Williamstown Gas Company, Williamstown. Organization certified 
March 9, 1889. Pub. Stat., c. 106. 

Williamstown Manufacturing Company, Williamstown. Chartered 1865, 
c. 169. 

Williamstown Press Company, Williamstown. Organization certified 
December 12, 1905. 1903, c. 437. 

Williamstown Water Company, Williamstown. Chartered 1885, c. 311. 

Willis C. Bates Company, Boston. Organization certified June 4, 1904. 

1903, c. 437. 

Willow Pharmacy, Incorporated, The, Somerville. Organization cer- 
tified April 7, 1908. 1903, c. 437. 

Wilmington Qravel Company, Cambridge. Organization certified D^ 
cember 12, 1904. 1903, c. 437. 

Wilson Brothers Company, Boston. Organization certified January 21, 

1904. 1903, c. 437. 

Wilson Building Moving Company, Lawrence. Organization certified 
January 11, 1904. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 455 

Wilson Shoe Syndicate Inc., Boston. Organization certified January 
4, 1909. 1903, c. 437; 1903, c. 437, } 41. 

Wilson Tisdale Company, Boston. Organization certified January 19, 
1904. 1903, c. 437. 

Winch Brothers Company, Boston. Organization certified January 2, 
1902. Rev. Laws, c. 110. 

Winchendon Electric Light and Power Company, Winchendon. Or- 
ganization certified September 26, 1889. Pub. Stat., c. 106. 

Winchester Automobile Company, Winchester. Organization certified 
December 21, 1908. 1903, c. 437. 

Winchester Furniture Company, The, Winchester. Organization certi- 
fied April 24, 1886. Pub. Stat., c. 106. 

Winchester Laundry Company, Winchester. Organization certified May 
14, 1906. 1903, c. 437. 

Winchester News Company, Winchester. Organization certified Au- 
gust 31, 1908. 1903, c. 437. 

Window Appliance Manufacturing Company, Boston. Organization 
certified October 4, 1909. 1903, c. 437. 

Windram Manufacturing Company, Boston. Organization certified 
December 31, 1907. 1903, c. 437. 

Windsor Cement Company, Boston. Organization certified August 26, 
1897. Pub. Stat, c. 106. 

Windsor Leather Company, Boston. Organization certified May 17, 

1907. 1903, c. 437. 

Windsor News Company, Framingham. Organization certified Janu- 
ary 16, 1908. 1903, c. 437. 

Windsor I^rint Works, North Adams. Organization certified January 
14, 1907. 1903, c 437. 

Wing Confectionery Company, The, Lynn. Organization certified May 
4, 1909. 1903, c. 437. 

Winnisimmet Amusement Company, The, Revere. Organization cer- 
tified June 1, 1907. 1903, c. 437. 

Winnisimmet Company, Boston. Chartered 1833, c. 197. 

Winnisimmet Railroad Company, Chelsea. Chartered 1857, c. 227. 

Winnisimmet Trust, Inc., Boston. Organization certified October 19, 

1908. 1903, c. 437. 

Winslow Bros. & Smith Co., Norwood. Organization certified June 30, 
1890. Pub. Stat., c. 106; 1891, c. 360. 

Winter Brothers Company, Wrentham. Organization certified May 4, 
1904. 1903, c. 437. 



456 TAX COMMISSIONER'S REPORT. [Jan. 

Winter Garden Company, Boston. Organization certified October 28, 

1908. 1903, c. 437. 

Winter Hill Motor Co., Somerville. Organization certified September 
8, 1909. 1903, c. 437. 

Winthrop Building Association (Incorporated), Winthrop. Orgajii- 
zation certified May 25, 1908. 1903, c. 437. 

Winthrop Cotton Yam Company, Taunton. Organization certified 
October 12, 1899. Pub. Stat., c. 106. 

Winthrop Drug Co., Winthrop. Organization certified January 22, 

1909. 1903, c. 437. 

Winthrop Lunch Company, Holyoke. Organization certified April 18, 

1908. 1903, c. 437. 

Winthrop M. Baker Corporation, Boston. Organization certified Jan- 
uary 9, 1908. 1903, c. 437. 

Wire-Bound Packing Case Company of Massachusetts, Boston. Or- 
ganization certified November 7, 1908. 1903, c. 437. 

Wire Fabric Company, Quincy. Organization certified September 5, 
1905. 1903, c. 437. 

Wire Goods Company, The, Worcester. Organization certified Sei>- 
tember 21, 1882.* Pub. Stat., c. 106. 

Wireless Package Carrier Company, Boston. Organization certified 
September 2, 1909. 1903, c. 437. 

Wirt Manufacturing Company, Hanson. Organization certified De- 
cember 4, 1906. 1903, c. 437. 

Witch City Bottling Works, Inc., Salem. Organization certified August 
6, 1908. 1903, c. 437. 

Witherell Fish Company, The, Boston. Organization certified July 19, 

1909. 1903, c. 437. 

Woburn Degreasing Company, Wobum. Organization certified May 17, 
1907. 1903, c. 437. 

Wobum Gas Light Company, Wobum. Chartered 1854, c. 211. 

Wobum Hardware Company, Wobum. Organization certified De- 
cember 18, 1908. 1903, c. 437. 

Wobum Light, Heat and Power Company, Wobum. Organization cer- 
tified April 9, 1897. Pub. Stat., c. 106. 

Woelfel Embossing and Decorating Co., Peabody. Organization certi- 
fied February 23, 1909. 1903, c. 437. 

Wold Machine Company, Boston. Organization certified November 13, 
1905. 1903,6.437. 



1910.] PUBLIC DOCUMENT — No. 16. 457 

Wollaston Foundry Company, Boston. Organization certified October 
19, 1874. 

Wolper Brothers Company, Chelsea. Organization certified July 14, 
1908, 1903, c. 437. 

Woman's Club House Corporation, Boston. Organization certified Feb- 
ruary 1, 1896. Pub. Stat., c 106. 

Woman's Journal, Proprietors of the, Boston. Chartered 1870, c. 5. 

Woman's Shop Inc., The, Springfield. Organization certified October 
13, 1903. 1903, c. 437; 1903, c. 437, § 41. 

Women's Specialty Shop, Incorporated, Fall River. Organization cer- 
tified September 13, 1909. 1903, c. 437. 

Wonderland Co., Boston. Organization certified October 20, 1905. 
1903, c. 437. 

Wood Barker Company, Boston. Organization certified August 3, 1897. 
Pub. Stat., c 106. 

Wood, Clarke Press (Inc.), The, Boston. Organization certified Decem- 
ber 2, 1909. 1903, c. 437. 

Wood-Morgan Detective Agency, Incorporated, The, Boston. Organi- 
zation certified July 30, 1908. 1903, c. 437. 

Wood River Granite Company, Attleborough. Organization certified 
August 7, 1907. 1903, c. 437. 

Woodall Willow Furniture Co., Inc., The, Boston. Organization cer- 
tified August 3, 1907. 1903, c. 437. 

Woodberry Press, The, Boston. Organization certified December 1, 
1908. 1903, c. 437; 1903, c. 437, 4 41. 

Woodbury and Company, Incorporated, Worcester. Organization cer- 
tified October 28, 1901. Pub. Stat., c. 106; 1903, c. 437, } 41. 

Woodbury Company, Boston. Organization certified August 5, 1901. 
Pub. Stat., c. 106. 

Woodley Soap Manufacturing Company, Boston. Organization cer- 
tified June 2, 1898. Pub. Stat., c. 106. 

Woodman Bros. Company, Walpole. Organization certified December 
23, 1907. 1903, c. 437. 

Woodman Company, The, Lynn. Organization certified September 19, 

1907. 1903, c 437. 

Woodman-Davis Company, Worcester. Organization certified July 14, 

1908. 1903, c. 437. 

Woodman-Robbins Company, Boston. Organization certified October 
2,1905. 1903,0.437. 



458 TAX COMMISSIONER'S REPORT. [Jan. 

Woodruff Publishing Company, Boston. Organization certified Feb- 
ruary 8, 1909. 1903, c. 437. 

Woods-Sberwood Company, The', Lowell. Organization certified May 
7, 1898. Pub. Stat., c. 106. 

Woods Womans Shop, Inc., Worcester. Organization certified July 
29, 1908. 1903, c. 437. 

Woodville Electric Light Company, Hopkinton. Organization certified 
July 6, 1905. Rev. Laws, c. 110. 

Woodward and Cochey Incorporated, Lynn. Organization certified 
May 14, 1909. 1903, c. 437. 

Woodward & Powell Planer Co., Worcester. Organization certified 
April 28, 1887. Pub. Stat., c. 106; 1891, c. 360. 

Woodward Drug Company, Boston. Organization certified December 
4,1907. 1903, c. 437. 

Woodward Machinery Company, Boston. Organization certified Feb- 
ruary 5, 1906. 1903, c. 437. 

Woodward-Reopell Company, The, Springfield. Organization certified 
August 1, 1906. 1903, c. 437. 

Worcester Amusement Company, Worcester. Organization certified 
March 25, 1907. 1903, c. 437. 

Worcester and Blackstone Valley Street Railway Company. Chartered 
1897, c. 481. Name adopted July 2, 1897. 

Worcester and Company Incorporated, Boston. Organization certified 
September 7, 1909. 1903, c. 437. 

Worcester and Holden Street Railway Company. Organization cer- 
tified July 10, 1902. Rev. Laws, c. 112. • 

Worcester and Northern Street Railway Company, The. Organization 
certified February 21, 1906. Rev. Laws, c. 112. 

Worcester and Providence Street Railway Company. Organization cer- 
tified June 8, 1906. Rev. Laws, c. 112. 

Worcester and Shrewsbury Railroad Company, Worcester. Organiza- 
tion certified April 17, 1873. 

Worcester and Shrewsbury Street Railway Company, Worcester. Or- 
ganization certified July 9, 1892. Pub. Stat, c. 113. 

Worcester and Southbridge Street Railway Company, The. Oi^aniza- 
tion certified January 4, 1901. Pub. Stat, c. 113. 

Worcester and Webster Street Railway Company. Oiganization cer- 
tified October 1, 1898. Pub. Stat., c. 113. 

Worcester Auditorium Company, Worcester. Organization certified 
July 6, 1909. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 459 

Worcester Baseball Co., The, Worcester. Organization certified March 
24, 1906. 1903, c. 437. 

Worcester Blacking Company, Worcester. Organization certified Jan- 
uary 15, 1906. 1903, c. 437. 

Worcester Bleach and Dye Works Company, The, Worcester. Or- 
ganization certified March 3, 1891. Pub. Stat, c. 106. 

Worcester Broken Stone Company, Worcester. Organization certified 
October 19, 1905. 1903, c. 437. 

Worcester Butter & Egg Co., Worcester. Organization certified March 
7, 1907. 1903, c. 437. 

Worcester Coal Company, Worcester. Organization certified March 22, 
1880. 1870, c. 224. 

Worcester Cold Storage and Warehouse Company, Worcester. Organi- 
zation certified July 15, 1905. 1903, c. 437. 

Worcester Collateral Loan Association, Worcester. Chartered 1896, 
c. 298. 

Worcester Compressed Air House Cleaning Company, Worcester. Or- 
ganization certified February 13, 1906. 1903, c. 437. 

Worcester Consolidated Street Railway Company, Worcester. Organ- 
ization certified February 27, 1886. 1887, c. 284. 

Worcester County Gas Company, Boston. Organization certified Sep- 
tember 30, 1903. Rev. Laws, c. 110. 

Worcester County Home Telephone Company, Worcester. Organiza- 
tion certified December 3, 1906. Rev. Laws, c. 110. 

Worcester Dairy Company, Worcester. Organization certified Novem- 
ber 1, 1905. 1903, c. 437. 

Worcester Drug and Chemical Company, Worcester. Organization cer- 
tified November 12, 1907. 1903, c. 437. 

Worcester Electric Light Company, The, Worcester. Organization cer- 
tified January 9, 1884. Pub. Stat., c. 106. 

Worcester Envelope Company, Worcester. Organization certified July 
24, 1893. Pub. Stat., c. 106. 

Worcester Fire Extinguisher Company, Worcester. Organization cer- 
tified July 17, 1906. 1903, c. 437; 1903, c. 437, § 41. 

Worcester Gas Light Company, Worcester. Chartered 1851, c. 159. 

Worcester Gkizette Company, The, Worcester. Organization certified 
February 28, 1900. Pub. Stat., c. 106. 

Worcester Gear Works, Worcester. Organization certified December 
31, 1909. 1903, c. 437. 



460 TAX COMMISSIONER'S REPORT. [Jaa. 

Worcester Hay and Grain Co., Worcester. Organization certified 
September 8, 1909. 1903, c. 437. 

Worcester Horse Sale Company, Worcester. Organization certified 
March 9, 1909. 1903, c. 437. 

Worcester Hotel Company, Worcester. Organization certified No- 
vember 2, 1908. 1903, c. 437. 

Worcester Improved Ironing Board Company, Worcester. Organiza- 
tion certified August 18, 1909. 1903, c. 437. 

Worcester Injector and Valve Company, Worcester. Organization cer- 
tified August 23, 1907. 1903, c. 437. 

Worcester Institute of Physiological Exercise, Worcester. Organiza- 
tion certified February 'l4, 1906. 1903, c. 437. 

Worcester Lawn Mower Company, Worcester. Organization certified 
March 16, 1904. 1903, c. 437. 

Worcester Leather and Heel Manufacturing Company, Worcester. 
Organization certified July 23, 1908. 1903, c. 437. 

Worcester Lithographing Company, Worcester. Organization certified 
October 11, 1898. Pub. Stat., c. 106. 

Worcester Loan Company, Worcester. Organization certified December 
4, 1895. Pub. Stat, c. 106. 

Worcester Loom Co., Worcester. Organization certified March 3, 1904. 
1903, c. 437. 

Worcester Lumber Company, Boston. Organization certified January 
31, 1906. 1903, c. 437. 

Worcester Lunch Car and Carriage Manufacturing Company, Worces- 
ter. Organization certified November 27, 1906. 1903, c. 437. 

Worcester Metal Goods Company, Worcester. Organization certified 
October 19, 1906. 1903, c. 437. 

Worcester Motor Car Company, Worcester. Organization certified 
September 28, 1909. 1903, c. 437. 

Worcester, Nashua and Rochester Railroad Company, Worcester. Char- 
tered 1883, c. 129. 

Worcester News Bureau, The, Worcester. Organization certified Feb- 
ruary 14, 1906. 1903, c. 437. 

Worcester Paper Box Company, Worcester. Organization certified 
May 19, 1909. 1903, c. 437. 

Worcester Pattern and Novelty Company, Worcester. Organization cer- 
tified April 18, 1905. 1903, c. 437. 

Worcester Plunger Elevator Company, Worcester. Organization cer- 
tified May 9, 1906. 1903, c. 437. 



1910.] PUBLIC DOCUMENT — No. 16. 461 

Worcester Post Company, Worcester. Organization certified March 29, 
1898. Pub. Stat., c. 106. 

Worcester Poultry Association, Worcester. Organization certified May 
23, 1906. 1903, c. 437. 

Worcester Pressed Steel Company, Worcester. Organization certified 
September 1, 1904. 1903, c. 437. 

Worcester Pressed Steel Pulley Co., Worcester. Organization certified 
August 11, 1909. 1903, c. 437. 

Worcester Railway Supply Co., Worcester. Organization certified 
October 29, 1907. 1903, c. 437. 

Worcester Real Estate Association, Worcester. Chartered 1896, c. 428. 

Worcester Record Company, The, Worcester. Organization certified 
May 23, 1904. 1903, c. 437. 

Worcester Rubber Company, Worcester. Organization certified Feb- 
ruary 6, 1907. 1903, c. 437. 

Worcester Safe Deposit Vaults, Incorporated, Worcester. Organization 
certified February 23, 1887. Pub. Stat., c. 106; Rev. Laws, 
c. 109, $ 9. 

Worcester Sanitarium Co., The, Worcester. Organization certified June 
3, 1904. 1903, c. 437. 

Worcester Shoe Machinery Company, Worcester. Organization certified 
June 24, 1907. 1903, c. 437. 

Worcester South Electric Companies, Boston. Organization certified 
October 20, 1903. 1903, c. 437. 

Worcester Stamping Company, The, Worcester. Organization certi- 
fied February 13, 1908. 1903, c. 437. 

Worcester Steel Foundry Company, Worcester. Organization certified 
August 30, 1905. 1903, c. 437. 

Worcester Stonebrick and Tile Company, The, Worcester. Organiza- 
tion certified August 25, 1906. 1903, c. 437. 

Worcester Storage Company, Worcester. Organization certified May 8, 
1889. Pub. Stat., c. 106. 

Worcester Supply Company, The, Worcester. Organization certified 
January 23, 1900. Pub. Stat., c. 106. 

Worcester Syndicate, Incorporated, The, Worcester. Organization cer- 
tified February 4, 1909. 1903, c. 437. 

Worcester Taxi-cab Service Company, Worcester. Organization cer- 
tified February 25, 1909. 1903, c. 437. 

Worcester Textile Machine Company, Worcester. Organization certified 
January 1, 1907. 1903, c. 437. 



462 TAX COMMISSIONER'S REPORT. [Jan. 

Worcester Theatre Association, Worcester. Chartered 1868, c. 125. 
1890, c. 9. 

Worcester Trust Company, Worcester. Chartered 1868, c 77. 1904, 
c. 139. 

Worcester Wadding Manufacturing Company, Worcester. Organiza^ 
tion certified November 4, 1908. 1903, c. 437. 

Worcester Wire Company, Worcester. Organization certified July 2, 
1877. 1870, c. 224. 1907, c. 501. 

Worcester Woman's Club House Corporation, Worcester. Organization 
certified July 28, 1900. Pub. Stat., c. 106. 

Worcester Wood Fiber Wall Plaster Company, Worcester. Organiza- 
tion certified July 25, 1905. 1903, c. 437. 

Worcester Woolen Mill Company, The, Worcester. Organization cer- 
tified February 11, 1890. Pub. Stat., c. 106. 

Wordell & McGuire Company, Fall River. Organization certified No- 
vember 6, 1906. 1903, c. 437. ' 

Wordell Plumbing Co., Thie, Taunton. Organization certified March 

12, 1906. 1903, c. 437. 

Workers Co-operative Company, Gardner. Organization certified July 
25, 1908. 1903, c. 437. 

Workingmen's Building Association, Boston. Chartered 1888, c. 92. 

Workingmen's Loan Association, Boston. Chartered 1888, c. 108. 

Woronoco Chemical Company, Westfield. Organization certified April 
15, 1907. 1903, c. 437. 

Woronoco Heating and Plumbing Company, The, Westfidd. Organiza- 
tion certified April IS, 1903. Rev. Laws, c. 110. 

Woronoco Paper Company, The, Russell. Organization certified March 

13, 1897. Pub. Stat., c 106. 

Woronoco Park Association, The, Westfield. Organization certified 
July 15, 1893. Pub. Stat., c. 106. 

Worthington Co-operative Creamery Association, Worthington. Organi- 
,zation certified October 9, 1894. Pub. Stat., c. 106. 

Worthington Transportation Company, Worthing^n. Organization 
certified March 15, 1909. 1903, c. 437. 

Worthy Paper Company, Agawam. Organization certified October 
3, 1871. 

Woven Cane Fabric Company, The, Wakefield. Organization certified 
March 1, 1890. Pub. Stat, c. 106. 

Wright & Potter Printing Company, The, Boston. Organization cer- 
tified January 17, 1879. 1870, c. 224. 



1910.] PUBLIC DOCUMENT — No. 16. 463 

Wright-Lee Lumber Company, Boston. Organization certified March 9, 
1904. 1903, c. 437. 

Wright Manufacturing Company, Lawrence. Organization certified 
December 27, 1873. 

Wright Wire Company, Worcester. Organization certified December 

28, 1889. Pub. Stat., c. 106 ; Rev. Laws, c. 109, i 9. 

Wuntslip or Lose Manufacturing Company, Boston* Organization cer- 
tified October 24, 1906. 1903, c. 437. 

Wyben Spring Co-operative Creamery Association, Westfield. Organi- 
zation certified March 22, 1900. Pub. Stat, c. 106. 

Wyckoff & Lloyd Company, Springfield. Organization certified July 
27, 1898. Pub. Stat., c. 106; 1903, c. 437, « 41. 

Wyman-AUen Lumber Company, Boston. Organization certified June 
26, 1901. Pub. Stat., c 106; 1903, c. 437, j 41. 

Wyman and Gordon Company, The, Worcester. Organization certified 
December 29, 1905. 1903, c. 437. 

X-Ray Toilet Manufacturing Company, The, SaleuL Organization 
certified November 2, 1908. 1903, c. 437. 

Xylite Lubricating Company, Holyoke. Organization certified April 

29, 1897. Pub. Stat., c. 106. 

Yale Novelty Company, Leominster. Organization certified November 
6, 1909. 1903, c. 437. 

Ye Quaint Companye, Hingham. Organization certified December 9, 
1904. 1903, c 437. 

Yesner Mfg. Co., The, Cambridge. Organization certified September 
21, 1909. 

Ynoka Manufacturing Co., Boston. Organization certified June 15, 
1909. 1903, c. 437. 

Yo Yo Beverage Company, Sudbury. Organization certified August 
23, 1909. 1903, c. 437. 

Yo-Yo Co., Boston. Organization certified January 18, 1907. 1903, 
c 437. 

m 

York Amusement Company, Boston. Organization certified June 12, 
1908. 1903, c. 437. 

York and Whitney Company, Boston. Organization certified February 
17, 1904. 1903, c. 437. 

Young and Follett Company, The, Boston. Organization certified June 
10, 1909. 1903, c. 437; 1903, c. 437, § 41. 

Young's Incorporated, Boston. Organization certified April 18, 1908. 
1903, c. 437. 



464 TAX COMMISSIONER'S REPORT. [Jan. 

Z. A. Ward Wood-working Company, Pittsfield. Organization certified 
March 19, 1902. Rev. Laws, c. 110. 

Z. B. Davis Corporation, New Bedford. Organization certified Janu- 
. ary 3, 1908. 1903, c. 437. 

Zuber-Choate Company, Lawrence. Organization certified November 
21, 1908. 1903, c. 437. 



Change of Name op Corporations. 

The following-named corporations have been authorized to change 
their names, under chapter 163, Acts of 1908 : — 

Martha's Vineyard Electric Light and Power Co., Oak Bluffs. To 
Buzzards Bay Electric Company. May 8, 1909. 

Plymouth County Safe Deposit and Trust Company, Brockton. To 
Plymouth County Trust Company. January 20, 1909. 

Security Safe Deposit and Trust Company, Lynn. To Security Trust 
Company. December 20, 1909. 

The following-named corporations have been authorized to change 
their names, under chapter 437, section 41, Acts of 1903 : — 

A. Lowenstein and Company (Incorporated), Boston. To A. Lo wen- 
stein and Sons (Incorporated). October 5, 1909. 

Advertisers Mfg. Company, Boston. To New England Publicity Bu- 
reau, Inc. June 8, 1909. 

Albert Champion Company, Boston. To The Champion Company. 
July 1, 1909. 

Allis-Colt Company, Haverhill. To F. H. AUis Company. Febru- 
ary 5, 1909. 

American Banking Company, Boston. To American Brokerage Com- 
pany. November 4, 1909. 

American Credit Company, Boston. To Lamere & Robinson Company. 
July 14, 1909. 

Armstrong Concrete Specialty Company, Boston. To Armstrong Con- 
crete Company. February 15, 1909. 

Arnold Print Works, (1876), Adams. To North Adams Print Works. 
January 16, 1909. 

Automatic Gas Lighting Equipment Co., Boston. To Automatic Gas- 
lighting Equipment Company. November 13, 1909. 

Bartlett Press, Inc., The, Boston. To The Woodberry I*ress. Janu- 
ary 8, 1909. 



1910.] PUBLIC DOCUMENT — No. 16. 465 

Beal and Hanseom Olive Branch Shoe Corporation, The, Haverhill. 
To Olive Branch Shoe Corporation. November 8, 1909. 

Boston Ice Cream and Baking Company, Boston. To. Boston Ice 
Cream Company. May 27, 1909. 

C. A. Root Company, The, Uxbridge. To Waucantuck Mills. June 18, 
1909. 

C. Elmer Pope Paper Company, Holyoke. To Erving Mills. Novem- 
ber 13, 1909. 

Claflin Sholes Company, Boston. To Clark Chemical Company. March 
17, 1909. 

Daniel Gunn and Company, Incorporated, Boston. To Commonwealth 
Press Inc. Augost 4, 1909. 

Day and Hoyt Co., Salem. To W. E. Hoyt Co. January 21, 1909. 

Durgin McManus Company, Pittsfield. To McManus Pharmacy, Inc. 
February 27, 1909. 

K R. Nash Leather Company, Leominster. To The Leominster Com- 
pany. July 28, 1909. 

Eagle Shoe Company, Brockton. To New England Shoe Manufactur- 
ing Company. October 20, 1909. 

Eastern Pressed Stone & Brick Company, Boston. To The Berlin 
Cement Company. November 22, 1909. 

Electric Novelty Company, Boston. To Electric Economy Company. 
November 20, 1909. 

Enterprise Shoe Company, Boston. To National Shoe Stores, Inc. 
June 11, 1909. 

F. L. Miller Sc Co., Corporation, Boston. To The Three Millers Com- 

pany. January 1, 1909. 

Federal Bolt Co., Boston. To Boston Bolt and Iron Co. December 
20, 1909. 

Floyd-Horsman Company, Somerville. To Floyd Manufacturing Com- 
pany. January 13, 1909. 

Foster & Wiley Co., Boston. To The Foster Company. April 1, 1909. 

Fraser, Durgin Co., Beverly. To Durgin, Jacobs Company. Decem- 
ber 3, 1909. 

G. Irving Gilcreas, Inc., Brookline. To Beaconsfield Pharmacy, Inc. 

December 21, 1909. 

George J. Kelly & Company, Incorporated, Haverhill. To Geo. J. 
Kelly Co. August 10, 1909. 

Godell Lumber Company, Boston. To United States Lumber Corp. 
May 1, 1909. 



466 TAX COMMISSIONER'S REPORT. [Jan. 

Griffith, Keiver & Feast Co., Boston. To George E. Feast Co. Janu- 
ary 11, 1909. 

H. H. Mathews Manufacturing Company, Boston. To Everson Manu- 
facturing Company. June 4, 1909. 

Hardware and Mill Supply Company, Pittsfield. To Barris-Kenyon 
Company. May 28, 1909. 

Hayden's Importing Branch, Ltd., Boston. To Importing Branch Ltd. 
June 18, 1909. 

Hind Roofing and Sheet Metal Company, Boston. To Thomas J. 
Hind Co. June 7, 1909. 

Home Educator Company, The, Boston. To The Bullard Company. 
May 14, 1909. 

J. D. Jewett Company, Boston. To W. C. Vaughan Company. Octo- 
ber 15, 1909. 

J. N. Cummings Company, Boston. To Millen & Bailey, Incorporated. 
June 23, 1909. 

John Soley and Sons, Incorporated, Chelsea. To Soley & Blair, In- 
corporated. January 11, 1909. 

L. D. Durant Co., Oxford. To Parker-Durant Co. November 1, 1909. 

Lombard Machine Company, Worcester. To The Brierly-Lombard 
Company. December 2, 1909. 

Loring N. Famum Company, Boston. To The Famum-Hanscom Com- 
pany. May 10, 1909. 

Manning Tailoring Company, Boston. To Manning's Inc. June 29, 
1909. 

Mark E. Noble Company, Hyde Park. To Everett Square Pharmacy, 
Inc. June 15, 1909. 

Marston and Company, Incorporated, Boston. To Ellsworth Sample 
Shoe Company. January 26, 1909. 

Massachusetts Banking & Loan Company, Boston. To The Massachu- 
setts Investment & Loan Company. November 26, 1909. 

Massasoit Abrasive Products Company, Chester. To Massasoit Com- 
pany. January 27, 1909. 

Meteor Motor Manufacturing Company, Boston. To Modern Motor 
Manufacturing Company. January 23, 1909. 

Miller and Franklin Company, Boston. To Miller, Franklin & Steven- 
son (Inc.). July 12, 1909. 

National Machine and Tool Company, Boston. To National Machine 
and Engine Company. September 11, 1909. 



1910.] PUBLIC DOCUMENT — No. 16. 467 

Odor-No Chemical Company, Boston. To The Drew Stranahan Hussey 
Company. January 27, 1909. 

Paddon Motor Company, Boston. To Walnut Avenue Garage, Inc. 
December 17, 1909. 

Preble Thissell Company, Beverly. To The Thissell Company. March 
25, 1909. 

Premier Boston Depot, Inc., Boston. To Premier Motor Car Company 
of New England. October 23, 1909. 

Raymond Improved Skate Company, Boston. To American Skate Co. 
November 30, 1909. 

Reed-Underhill Company, The, Boston. To The Underbill Company. 
January 23, 1909. 

Refrigerator and Weighing Machine Co., Boston. To Dorchester 
Plastic Roofing Company. November 17, 1909. 

Riddle-Sullivan Company, Boston. To The Riddle Company. July 6, 
1909. 

Rockwood Sprinkler Company, Worcester. To Worcester Fire Ex- 
tinguisher Company. March 2, 1909. 

Ross-Mitchell Company, Boston. To American Securities & Transfer 
Company. January 30, 1909. 

Shepard-Farmer Shingle Company, Boston. To Harriman Lumber Co. 
April 2, 1909. 

Shoo Chemical Company, The, Brockton. To Eastern Drafting Co. 
January 29, 1909. 

Springfield Portable Construction Company, SpringiSeld. To Spring- 
field Portable House Company. March 5, 1909. 

Stetson Medical Company, Boston. To The W. B. Norris Corporation. 
March 25, 1909. 

Tank & McKinnon Construction Company, Boston. To McKinnon 
Construction Company. May 7, 1909. 

Tavender Process Company, Boston. To American Nitrate Company. 
May 6, 1909. 

Thomas Storage Company, Fall River. To Watuppa Warehouse Com- 
pany, Fall River, Mass. December 20, 1909. 

Travers-Colton Co., Peabody. To Travers-Smith Co. September 10, 
1909. 

Tremont Paint & Varnish Co., Boston. To Acme White Lead and 
Color Works. July 22, 1909. 

U. S. Grant Cole Inc., Boston. To King Cole Company. October 29, 
1909. 



468 TAX COMMISSIONER'S REPORT. [Jan. 

Union Boot and Shoe Company, New Bedford. To Union Shoe Com- 
pany. March 9, 1909. 

United Electric and Apparatus Company, Boston. To United Electric 
Apparatus Company. March 26, 1909. 

Walton and Logan Company, Lynn. To A. 0. Walton & Co., Inc. 
September 1, 1909. 

Warner Furniture Company, Northampton. To The G. F. Harlow 
Co. November 24, 1909. 

Washington Department Store, Inc., Springfield. To The Woman's 
Shop Inc. February 5, 1909. 

Waterhouse Carburetor Company, Boston. To The Waterhouse Com- 
pany. September 21, 1909. 

Webber Lumber Company, Fitchburg. To Webber Lumber and Supply 
Company. October 26, 1909. 

Whitcomb & Paine Co., Boston. To Fiske Shoe & Leather Co. 
March 5, 1909. 

Williams Optical and Medical Company, Boston. To Massachusetts 
Optical Company. March 15, 1909. 

Wilson Shoe Manufacturing Company, Boston. To Wilson Shoe 
Syndicate Inc. February 18, 1909. 

Winship & Williams Co., Lynn. To The Foster-Williams Shoe Co. 
June 11, 1909. 

Wires, Hoffman Company, Boston. To E. Stanley Wires Company. 
September 4, 1909. 

Worcester Fire Extinguisher Company, Worcester. To Bockwood 
Sprinkler Company of Massachusetts. March 2, 1909. 

Young and Talbot Company, The, Boston. To The Young and FdUett 
Company. November 6, 1909. 



1910.] 



PUBLIC DOCUMENT — No. 16. 



469 



Table B. 



Apfeaia m 1909. 



Whole number of 


appeals from taxes of 1909, . 


. 16 








of 1908, . 


2 

18 


Abatements allowed, . 


« • 


« • • • 


8 


refused 


• « 


• • • • 


. 10 










18 






Table C. 






Corporation Taxes distributed. 


• 


Abington, . 




S661 87 


Barnstable, 


S6,350 65 


Acton, 




3,468 20 


Barre, 


790 18 


Acushnet, . 




1,256 81 


Becket, 


111 28 


Adams, 




18,031 81 


Bedford, 


1,965 68 


Agawam, . 




. 2,470 82 


Belchertown, 


235 17 


Alford, 




86 


Bellingham, 


967 25 


Amesbiuy, . 




2,988 60 


Belmont, . 


9,092 66 


Amherst, 




2,925 01 


Berkley, 


115 37 


Andover, . 




16,832 85 


Berlin, 


32 26 


Arlington, . 




6,641 06 


Bemardston, 


298 36 


Ashbumham, 




439 84 


Beverly, . 


42,086 72 


Ashby, 




891 73 


Billerica, . 


. 7,309 22 


Ashfield, 




73 26 


Blackstone, 


140 34 


Ashland, 




547 44 


Blandford, . 


185 83 


Athol, 




. 3,920 72 


Bolton, 


33 21 


Attleborough, 




. 4,227 48 


Boston, . . ] 


[,338,048 73 


Auburn, 




298 96 


Bourne, 


. 4,274 68 


Avon, 




251 22 


Boxborotigh, 


24 38 


Ayer, 




777 68 


Boxford, 


1,722 39 



470 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Boylston, . 


$19 25 


East Bridgewater, 


$3,299 46 


Braintree, . 


. 6,143 57 


East Longmeadow, 


27 63 


Brewster, . 


557 46 


F^stham, . 


168 37 


Bridgewater, 


. 2,065 46 


Easthampton, 


. 4,995 83 


Brim field, . 


97 08 


Easton, 


10,884 66 


Brockton, 


. 59,938 26 


Edgartown, 


. 2,890 90 


Brookfield, . 


856 34 


Egremont, . 


131 36 


Brookline, . 


. 196,042 02 


Enfield, 


731 09 


Buckland, . 


123 56 


Erving, 


1,346 89 


Burlington, 


79 48 


Essex, 


411 62 






Everett, . 


12,006 31 


Cambridge, 


113,848 46 






Canton, 


. 7,016 89 


Fairhaven, . 


2,292 71 


Carlisle, 


366 77 


Fall River, 


114,495 22 


Carver, 


308 89 


Falmouth, . 


. 23,376 41 


Charlemont, 


57 71 


FrrcHBURG, 


37,205 49 


Charlton, . 


299 74 


Florida, 


-- 


Chatham, . 


516 02 


Foxborough, 


343 43 


Chelmsford, 


1,461 98 


Framingham, 


. 23,638 40 


Chelsea, . 


. 24,365 73 


Franklin, . 


. 2,309 34 


Cheshire, 


272 01 


Freetown, . 


647 89 


Chester, 


400 06 






Chesterfield, 


7 99 


Gardner, 


. 5,682 08 


Chicopbe, . 


. 23,483 26 


Gay Head, . 


4 69 


Chilmark, . 


66 12 


Georgetown, 


310 55 


Clarksburg, 


— 


Gill, . 


71 84 


Clinton, 


. 10,362 92 


Gloucester, 


. 17,464 25 


Cohasset, . 


. 10,494 12 


Goshen, 


3 28 


Colrain, 


915 38 


Gosnold, 


46 54 


Concord, 


. 15,389 69 


Grafton, 


. 4,277 38 


Conway, 


167 16 


Granby, 


144 27 


Ciunmington, 


118 12 


Granville, . 


152 41 






Great Barrington, 


. 7,329 10 


Dalton, 


. 9,779 98 


Greenfield, . 


. 14,313 06 


Dana, 


31 88 


Greenwich, 


22 44 


Danvers, 


7,857 44 


Groton, 


. 7,563 85 


Dartmouth, 


. 9,970 43 


Groveland, 


i22 42 


Dedham, . 


. 18,919 25 






Deerfield, . 


1,470 04 


Hadley, 


193 07 


Dennis, 


894 71 


Halifax, 


169 78 


Dighton, 


508 50 


Hamilton, . 


. 8,686 18 


Douglas, 


1,906 61 


Hampden, . 


12 97 


Dover, 


5,934 41 


Hancock, . 


145 81 


Dracut, 


75 67 


Hanover, . 


1,838 70 


Dudley, 


1,811 12 


Hanson, 


983 49 


Dunstable, . 


403 85 


Hardwick, . 


. 2,881 89 


Duxbury, . 


1,567 89 


Harvard, . 


1,844 84 



1910.] 



PUBLIC DOCUMENT — No. 16. 



471 



Harwich, 


$680.22 


Marblehead 


f 


. 17,706 88 


Hatfield, . 


317 84 


Marion, 


. 4,093 30 


Havekhill, 


. 23,593 67 


Marlborough, . 


9,154 93 


Hawley, 


179 15 


Marshfield, . 


1,477 16 


Heath, 


11 45 


Mashpee, . 


3 66 


Hingham, . 


. 10,999 70 


Mattapoisett, 


. 3,935 27 


Hinsdale, . 


237 41 


Maynard, . 


548 91 


Holbrook, . 


787 54 


Medfield, 


. 4,752 30 


Holden, 


. 2,946 01 


Medford, . 


. 16,943 39 


Holland, 


2 75 


Medway, 


139 39 


HoUiston, . 


1,047 45 


Melrose, . 


. 18,258 82 


HOLYORE, . 


. 54,753 95 


Mendon, 


54 90 


Hopedale, . 


. 11,?86 11 


Merrimac, . 


1,034 69 


Hopkinton, 


654 64 


Methuen, . 


. 8,924 76 


Hubbardston, 


238 37 


Middleborough, . 


. 5,074 84 


Hudson, 


. 8,276 82 


Middlefield, 


44 38 


Hull, . 


. 4,C56 51 


Middleton, . 


630 76 


Huntington, 


37 75 


Milford, 




2,409 46 


Hyde Park, 


. 7,469 05 


Millbury, . 
Millis, 




2,807 96 
1,682 38 


Ipswich, 


. 5,378 58 


Milton, 
Monroe, 




. 73,952 78 
84 04 


Kingston, . 


. 2,719 20 


Monson, 
Montague, . 




. 2,844 30 
. 3,253 10 


Lakeville, . 


245 21 


Monterey, . 




183 69 


Lancaster, . 


. 9,759 86 


Montgomery, 


19 


Lanesborough, 


2 92 


Mount Washington, 


— 


Lawrence, 


. 82,475 25 






j-^e. 


1,711 26 


Nahant, 


. 25,701 92 


Leicester, . 


. 3,030 89 


Nantucket, 


. 2,091 10 


Lenox, 


. 3,893 37 


Natick, 


5,208 30 


Leominster, 


. 14,952 67 


Needham, . 


5,236 91 


Leverett, . 


47 67 


New Aflhford, 


— 


Lexington, . 


. 20,736 50 


New Bedford, . 


165,272 79 


Leyden, 


14 02 


New Braintree, . 


143 04 


Lincoln, 


. 7,084 23 


New Marlborough, 


17 65 


Littleton, . 


625 34 


New Salem, 


98 61 


Longmeadow, 


. 2,144 83 


Newbury, . 


369 49 


Lowell, 


. 105,228 86 


Newburyport, . 


14,566 66 


Ludlow, 


460 24 


Newton, . 


127,581 57 


Lunenburg, 


511 78 


Norfolk, 


331 75 


Lynn, 


. 62,481 79 


North Adams, 


7,731 18 


L}mnfield, . 


460 41 


North Andover, . 


7,645 31 






North Attleborough, . 


2,976 28 


Maldbn, . 


. 58,218 98 


North Brookfield, 


1,530 46 


Manchester, 


. 54,414 45 


North Reading, . 


530 35 


Mansfield, . , 


. 2,630 43 


NORTHAMPT" 


ON, . 


12,833 92 



472 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Northborough, 
Northbridge, 
Northfield, . 
Norton, 
Norwell, 
Norwood, . 

Oak Bluffs, 

Oakham, 

Orange, 

Orleans, 

Otis, . 

Oxford, 

Palmer, 

Paxton, 

Peabody, 

Pelham, 

Pembroke, 

Pepperell, 

Peru, 

Petersham, 

Phillipston, 

PiTTSFIELD, 

Plainfield, 

PlainviUe, 

Pljrmouth, 

Plympton, 

Prescott, 

Princeton, 

Provincetown, 

QUINCY, 

Randolph, . 
Ra3mham, . 
Reading, 
Rehoboth, . 
Revere, 
Richmond, . 
Rochester, . 
Rockland, . 
Rockport, . 
Rowe, 
Rowley, 
Royalston, . 



S540 60 
21,149 71 

1,030 71 
507 47 

2,279 57 
11,808 45 

149 26 

42 29 

8,463 41 

698 90 

6 45 

2,360 48 

3,670 67 

35 81 

10,827 60 

190 83 

843 30 

950 16 

86 

768 44 

34 60 
22,199 81 

74 02 

63 22 

12,005 58 

55 42 

6 07 

3,514 50 

793 41 

14,851 55 

2,661 21 

202 19 

4,923 97 

35 74 
587 07 
259 46 
205 93 

4,479 60 

1,603 97 

9 22 

224 68 

641 15 



Russell, 


$248 58 


Rutland, . 


9 92 


Salem, 


. 50,069 83 


Salisbury, . 


81 51 


Sandisfield, 


17 


Sandwich, . 


675 79 


Saugus, 


619 53 


Savoy, 


— 


Scituate,' . 


2,262 11 


Seekonk, . 


41 43 


Sharon, 


1,564 42 


Sheffield, . 


962 44 


Shelbume, . 


476 91 


Sherbom, . 


1,221 28 


Shirley, 


1,377 82 


Shrewsbury, 


3,016 19 


Shutesbury, 


— 


Somerset, . 


570 48 


SOMERVILLE, 


26,357 24 


South Hadley, 


4,635 53 


Southampton, 


39 64 


Southborough, 


15,789 86 


Southbridge, 


. 11,474 88 


Southwick, 


80 66 


Spencer, 


7,732 78 


Springfield, 


135,005 81 


Sterling, 


308 72 


Stockbridge, 


. 3,960 90 


Stoneham, . 


2,499 66 


Stoughton, . 


824 60 


Stow, 


260 31 


Sturbridge, 


72 18 


Sudbury, . 


496 98 


Sunderland, 


118 68 


Sutton, 


399 16 


Swampscott, 


. 15,970 22 


Swansea, . 


3,207 11 


Taunton, . 


43,200 56 


Templeton, 


1,263 14 


Tewksbury, 


1,313 74 


Tisbury, 


. 2,455 52 


Tolland, . 


- 


Topsfield, . 


1,690 47 


Townsend, . 


2,346 86 



1910.] 



PUBLIC DOCUMENT — No. 16. 



473 



Truro, 

Tyngsborough, 

Tyrmgham, 

Upton, 
(Jxbridge, . 

Wakefield, 

Wales, 

Walpole, 

WaIjTHAM, 

Ware, 

Wareham, 

Warren, 

Warwick, 

Washington, 

Watertown, 

Wayland, 

Webster, 

Wellesley, 

WeUfleet, 

Wendell, 

Wenham, 

West Boylston, 

West Bridgewater, 

West Brookfield, 

West Newbury, . 



S141 29 

801 28 

3 11 

810 02 
3,838 94 

9,116 43 

7 60 

3,042 19 

52,674 86 

10,483 59 

4,670 50 

2,479 91 

49 08 

22,578 79 

2,939 01 

48,047 25 

19,557 93 

63 84 

1,244 78 
190 42 
401 63 
883 46 
371 69 



West Springfield, 


$5,170 57 


West Stockbridge, 


260 19 


West Tisbury, . 


96 67 


Westborough, 


1,600 28 


Westfield, . 


10,641 43 


Westford, . 


. 8,641 40 


Westhampton, 


12 94 


Westminster, 


590 79 


Weston, 


. 28,432 33 


Westport, . 


. 1,574 45 


Westwood, . 


. 2,018 38 


Weymouth, 


. 5,175 71 


Whately, . 


31 27 


Whitman, . 


928 64 


Wilbraham, 


. 2,024 83 


Williamsburg, 


424 12 


Williamstown, 


689 38 


Wilmington, 


1,518 65 


Winchendon, 


909 39 


Winchester, 


. ia,544 16 


Windsor, . 


27 03 


Winthrop, . 


. 3,624 25 


WOBURN, . 


7,715 61 


Worcester, 


220,243 06 


Worthington, 


29 54 


Wrentham, 


574 45 



Yarmouth, . 



4,640 95 



Street Railway Taxes distributed 



Abington, . 

Acton, 

Agawam, . 

Amherst, 

Andover, . 

Arlington, . 

Ashland, 

Athol, 

Attleborough, 

Auburn, 

Avon, 

Ayer, 

Bellingham, 
Belmont, . 
Berlin, 



$1,267 68 

45 69 

4,753 00 

3,306 73 

2,052 36 

14,417 50 

199 07 

777 49 

2,239 08 

34 15 

508 64 

210 92 

362 92 

11,448 34 

1,234 35 



Beverly, . 
Billerica, 
Blackstone, 
Boston, 
Bourne, 
Boylston, . 
Braintree, . 
Bridgewater, 
Brimfield, . 
Brockton, 
Brookline, . 
Burlington, 

Cambridge, 
Chelmsford, 
Chelsea, . 



$3,663 63 


3,583 19 


1,591 82 


359,309 62 


83 15 


1,884 15 


1,424 37 


1,560 29 


4,491 94 


5,061 28 


25,448 43 


1,079 04 


57,735 53 


1,803 99 


7,416 43 



474 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Cheshire, . 


S260 31 


Hopkinton, 


$397 36 


Chicopee, . 


6,744 51 


Hudson, 


863 25 


Clinton, 


1,314 22 


Hull, . 


693 78 


Concord, 


44 92 


Huntington, 


224 90 






Hyde Park, 


936 37 


Dalton, 


450 82 






Danvers, . 


3,119 73 


Ipswich, 


1,595 23 


Dartmouth, 


3,873 43 






Dedham, . 


957 13 


Lakeville, . 


. 1,654 18 


Deerfield, . 


55 19 


Lancaster, . 


1,505 20 


Dighton, 


1,089 41 


Lanesborough, . 


567 63 


Dracut, 


2,877 19 


Lawrence, 


. 4,373 86 






Leicester, . 


1,701 23 


East Bridgewater, 


954 43 


Leominster, 


. 4,577 43 


East Longmeadow, 


1,022 15 


Longmeadow, 


. 2,624 44 


Easthauipton, 


1,312 35 


Lowell, 


. 10,824 41 


Easton, 


975 07 


Lunenburg, 


935 94 


Essex, 


1,091 43 


Lynn, 


. 10,574 39 


Everett, . 


18,740 07 


Lynnfield, . 


718 39 


Fairhaven, . 


4,343 18 


Malden, . 


. 27,015 20 


Fall River, 


6,866 30 


Mansfield, . 


7 31 


FiTCHBURG, 


3,040 14 


Marblehead, 


.. 1,115 98 


Foxborough, 


69 08 


Marion, 


108 53 


Framingham, 


. 2,388 44 


Marlborough, . 


1,440 48 


Franklin, . 


180 53 


Mattapoisett, 


96 13 


Freetown, . 


503 78 


Maynard, . 


63 76 






Medford, . 


. 26,460 71 


Gardner, 


106 48 


Melrose, . 


. 2,440 23 


Georgetown, 


1,061 06 


Mendon, 


36 08 


Gloucester, 


. 4,779 85 


Methuen, . 


. 3,069 48 


Grafton, 


1,712 89 


Middleborough, . 


1,591 71 


Granby, 


669 26 


Middleton, . 


1,181 35 


Greenfield, . 


43 29 


Milford, 


32 53 


Groveland, . 


1,101 40 


Millbury, . 


1,554 03 






Milton, 


. 1,086 04 


Hadley, 


34 98 


Monson, 


. 3,745 58 


Hamilton, . 


. 1,228 50 


Montague, . 


73 69 


Hanover, . 


489 76 






Harvard, 


13 40 


Nahant, 


514 95 


Hatfield, . 


42 97 


Natick, 


. 1,749 88 


Haverhill, 


. 6,623 76 


Needham, . 


682 13 


Hingham, . 


. 2,111 27 


New Bedford, . 


. 16,533 19 


Hinsdale, . 


141 79 


Newbury, . 


. 2,158 32 


Holbrook, . 


519 02 


Newburyport, . 


564 55 


HOLYOKE, . 


. 6,671 08 


NbW'1X)N, . 


. 5,829 25 


Hopedale, . 


50 04 


North Andover, , 


. 4,018 93 



1910.] 



PUBLIC DOCUMENT — No. 16. 



475 



North Attleboroiigh, 


. SI ,043 01 


Stoneham, . 


. $1,433 62 


North Reading, . 


1,206 14 


Stoughton, . 


426 06 


Northampton, . 


. 4,871 72 


Stow, 


52 95 


Northborough, . 


. 2,117 35 


Sunderland, 


1,064 26 


Northbridge, 


1,229 43 


Sutton, 


181 87 


Norwell, 


230 59 


Swampscott, 


993 25 


Norwood, . 


526 79 


Swansea, . 


83 84 


Oak Bluffs, 


116 56 


Taunton, . 


. 4,920 68 


Orange, 
Oxford, 


630 28 
43 95 


TewksbuT}'^, 
Tisbury, 


1,907 03 
23 97 


Palmer, 


. 7,525 70 


Tyngsborough, . 


. 1,350 74 


Peabody, . 
Pelham, 


. 3,015 96 
159 13 


Uxbridge, . 


865 95 


PlTTSFIBLD, 


1,945 43 






Plainville, . 


143 77 


Wakefield, . 


3,770 32 


Plymouth, . 


427 67 


Walpole, 


125 34 






Waltham, . 


1,283 53 


QUINCY, 


. 3,662 94 


Ware, 


1,646 95 






Wareham, . 


305 24 


Randolph, . 


. 1,029 19 


Watertown, 


15,303 77 


Raynham, . 


. 1,187 72 


Wayland, . 


286 27 


Reading, 


. 2,952 78 


Webster, 


40 20 


Rehoboth, . 


833 87 


Wellesley, . 


1,713 92 


Revere, 


. 4,577 41 


Wenham, . 


702 59 


Rochester, . 


23 26 


West Boylston, . 


. 2,235 63 


Rockland, . 


1,180 43 


West Bridgewater, 


667 89 


Rockport, . 


1,461 32 


West Newbury, . 


1,282 21 


Rowley, 


785 46 


West Springfield, 


. 9,189 00 


RusseU, . 


1,426 40 


Westborough, 


. 2,134 74 






Westfield, . 


3,724 51 


Salem, 


. 5,789 38 


Westminster, 


157 85 


Saugus, 


. 3,462 65 


Westport, . 


. 2,322 50 


Seekonk, . 


728 06 


Westwood, . 


171 66 


Sherbom, . 


' 1 00 


Weymouth, 


. 2,793 72 


Shirley, 


407 94 


Whately, . 


22 36 


Shrewsbury, 


. 2,779 29 


Whitman, . 


1,168 97 


Somerset, . 


1,145 51 


Wilbraham, 


. 2,594 51 


SOMERVILLE, 


. 45,778 32 


Williamsburg, 


522 77 


South Hadley, 


. 1,906 33 


Wilmington, 


. 2,859 45 


Southborough, 


1,281 60 


Winchester, 


. 1,606 89 


Spencer, 


706 75 


WOBURN, . 


. 2,714 37 


Springfield, 


. 24,514 11 


Worcester, 


. 19,990 27 


SterUng, 


. 1,604 22 


Wrentham, 


215 80 



476 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Table D. 



Bank Taxes 


DISTRIBUTED. 




Abington, . 


$472 72 


Bolton, 


S69 92 


Acton, 


330 46 


Boston, 


. 21,252 05 


AciiRhnet, . 


486 86 


Bourne, 


80 95 


Adams, 


201 26 


Boxborough, 


10 25 


Agawam, . 


471 29 


Boxford, 


451 78 


Alford, 


107 28 


Boylston, . 


88 70 


Amesbury, . 


. 1,442 78 


Braintree, . 


1,340 29 


Amherst, . 


1,152 27 


Brewster, . 


497 12 


Andover, 


. 13,048 75 


Bridgewater, 


887 11 


Arlington, . 


. 3,852 63 


Brimfield, . 


10 14 


Ashbumham, 


1,052 99 


Brockton, 


1,029 69 


Aflhby, 


. 3,187 72 


Brookfield, . 


175 24 


Aahfield, 


218 69 


Brookline, . 


. 28,205 28 


Ashland, 


13 12 


Buckland, . 


147 41 


Athol, 


215 90 


Burlington, 


53 15 


Attleborough, 


599 69 






Auburn, 


27 07 


Cambridge, 


. 17,545 29 


Avon, 


76 80 


Canton, 


483 33 


Ayer, 


96 96 


Carlisle, 


825 40 






Carver, 


189 57 


Barnstable, 


. 1,247 72 


Charlemont, 


154 09 


Barre, 


399 68 


Charlton, . 


56 52 


Becket, 


129 47 


Chatham, . 


1,264 51 


Bedford, 


656 97 


Chelmsford, 


633 67 


Belchertown, 


270 15 


Chelsea, . 


1,042 39 


Bellingham, 


119 71 


Cheshire, . 


374 02 


Belmont, . 


1,246 65 


Chester, 


6 00 


Berkley, 


497 55 


Chesterfield, 


100 93 


Berlin, 


198 60 


Chicopee, . 


1,252 36 


Bernard ston, 


342 73 


Chilmark, . 


119 15 


Beverly, . 


. 10,740 50 


Clarksburg, 


— 


Billerica, . 


196 64 


Chnton, 


117 38 


Blackstone, 


184 89 


Cohasset, . 


1,629 47 


Blandford, . 


85 10 


Colrain, 


313 11 



1910.] 



PUBLIC DOCUMENT — No. 16. 



477 



Concord, . 


. $1,584 87 


Gosnold, 


— 


Conway, 


272 17 


Grafton, 


S214 59 


Cummington, 


22 59 


Granby, 


195 29 






Granville, . 


138 02 


Dalton, 


. 2,041 92 


GreAt Barrington, 


560 43 


Dana, 


212 39 


Greenfield, . 


. 1,846 25 


Danvers, . 


. 1,338 46 


Greenwich, 


27 01 


Dartmouth, 


. 4,157 23 


Groton, 


783 59 


Dedham, . 


. 2,111 58 


Groveland, . 


264 80 


Deerfield, . 


252 56 






Dennis, 


. 1,140 44 


Hadley, 


462 82 


Dighton, . 


679 77 


Halifax, 


38 65 


Douglas, 


214 40 


Hamilton, . 


663 02 


Dover, 


393 74 


Hampden, . 


10 95 


Dracut, 


21 22 


Hancock, . 


168 61 


Dudley, 


86 08 


Hanover, . 


671 89 


Dunstable, . 


23 01 


Hanson, 


55 61 


Duxbury, . 


294 01 


Hardwick, . 


458 85 






Harvard, . 


338 38 


East Bridgewater, 


845 86 


Harwich, . 


268 57 


East Longmeadow, 


7 98 


Hatfield, . 


968 53 


Eastham, . 


18 92 


Haverhill, 


. 2,937 61 


Easthampton, 


263 26 


Hawley, 


1 83 


Easlon, 


. 1,449 38 


Heath, 


2 87 


Edgartown, 


279 29 


Hingham, . 


. 1,253 48 


Egremont, . 


30 38 


Hinsdale, . 


81 10 


Enfield, 


243 09 


Holbrook, . 


. 1,970 95 


Erving, 


118 94 


Holden, 


14 91 


Essex, 


984 77 


Holland, 


— 


EVEHBTT, . 


. 2,424 00 


Holliston, . 


421 80 






HOLYOKB, . 


. 2,775 97 


Fairhaven, . 


. 2,431 62 


Hopedale, . 


. 12,667 86 


Fall Riyer, 


. 2,611 58 


Hopkinton, 


294 01 


Falmouth, . 


. 1,768 76 


Hubbardston, 


110 40 


FrrCHBTJRG, 


. 1,707 37 


Hudson, 


346 25 


Florida, 


— 


Hull, . 


14 25 


Foxborough, 


251 04 


Huntington, 


165 73 


Framinghara, 


. 1,418 83 


Hyde Park, 


760 76 


Franklin, . 


191 67 






Freetown, . 


. 1,205 77 


Ipswich, 


381 41 


Gardner, . 


378 17 


Kingston, . 


. 1,409 25 


Gay Head, . 


33 80 






Georgetown, 


70 03 


Lakeville, . 


212 71 


cm, . . . , 


47 96 


Lancaster, . 


1,257 50 


Gloucester, 


1,895 32 


Lanesborough, 


12 92 


Goshen, 


7 89 


Lawrence, 


849 73 



478 



TAX COMMISSIONER'S REPORT. 



[Jan. 



J>i66, • 


• 




S446 55 


Nahant, 


. $5,820 86 


Leicester, . 




538 37 


Nantucket, 


448 68 


Lenox, 




186 45 


Natick, 


1,943 87 


Leominster, 




534 78 


Needham, . 


. 1,063 82 


Leverett, . 




50 72 


New Ashford, 


- 


Lexington, . 




. 3,352 05 


New Bedford, . 


. 3,501 14 


Leyden, 




148 35 


New Braintree, . 


88 81 


Lincoln, 




775 39 


New Marlborough, 


43 89 


Littleton, . 




233 61 


New Salem, 


227 15 


Longmeadow, 




520 01 


Newbury, . 


1,128 10 


Lowell, 




. 3,744 34 


Newburyport, . 


. 2,670 36 


Ludlow, 




31 50 


Newton, . 


. 38,025 31 


Lunenburg, 




123 63 


Norfolk, 


233 19 


Lynn, 




. 3,012 75 


North Adams, . 


227 96 


Lynnfield, . 




42 35 


North Andover, . 
North Attleborough, 


. 3,599 22 
185 47 


Maldbn, 




. 6,683 98 


North Brookfield, 


67 20 


Manchester, 




. 4,959 71 


North Reading, . 


83 16 


Mansfield, . 




126 21 


Northampton, . 


1,111 97 


Marblehead, 




750 38 


Northborough, . 


403 78 


Marion, 




1,509 72 


Nort.hbridge, 


152 95 


Marlborough, 




816 89 


Northfield, . 


240 23 


Marshfield, . 




222 92 


Norton, 


510 51 


Mashpee, . 




— 


Norwell, 


615 13 


Mattapoisett, 




609 97 


Norwood, . 


867 12 


Maynard, . 




72 39 






Medfield, . 




590 02 


Oak Bluffs, 


53 75 


Medford, . 




. 3,651 66 


Oakham, . 


42 64 


Medway, . 




60 28 


Orange, 


253 76 


Melrose, . 




1,081 31 


Orleans, 


487 79 


Mendon, 




495 38 


Otis, . . . . 


18 98 


Merrimac, . 




130 18 


Oxford, 


158 67 


Methuen, . 




1,162 73 






Middleborough, . 




1,218 99 


Palmer, 


161 69 


Middlefield, 




28 80 


Paxton, 


7 53 


MiddJeton, . 




107 99 


Peabody, . 


1,242 45 


Milford, 






221 15 


Pelham, 


24 25 


Millbury, 






25 24 


Pembroke, . 


174 94 


Millis, 






398 11 


Pepperell, . 


179 28 


Milton, 






5,749 22 


Peru, 


— 


Monroe, 






— 


Petersham, 


157 78 


Monson, 






177 72 


Phillipston, 


114 45 


Montague, . 






332 00 


PiTTSFIELD, 


1,019 23 


Monterey, . 






17 88 


Plainfield, . 


7 89 


Montgomery, 




— 


Plain ville, . 


23 96 


Mount Wasl 


lingto 


n, 


— 


Plymouth, . 


. 1,357 29 



1910.] 



PUBLIC DOCUMENT — No. 16/ 



479 



Plympton, . 


< 




$42 12 


Sterling, 


$154 55 


Prescott, . 




22 66 


Stockbridge, 


. 1,039 11 


Princeton, . 




98 93 


Stoneham, . 


86 37 


Provincetown, 




187 04 


Stoughton, . 
Stow, 


157 07 
191 79 


QUINCT, 




1,093 48 


Sturbridge, 
Sudbury, . 


104 81 
492 12 


Randolph, . 




1,571 06 


Sunderland, 


146 02 


Raynham, . 






. 1,709 34 


Sutton, 


20 38 


Reading, . 






624 66 


Swampscott, 


. 3,087 00 


Rehoboth, . 






2 73 


Swansea, . 


1,899 52 


Revere, 






60 51 






Richmond, . 






142 97 


Taunton, . 


. 2,612 69 


Rochester, . 






46 42 


Templeton, 


. 1,991 41 


Rockland, . 






250 54 


Tewksbury, 


127 16 


Rockport, . 






216 70 


Tisbury, 


156 47 


Rowe, 






25 90 


Tolland, . 


— 


Rowley, 






177 36 


Topsfield, . 


292 63 


Royalston, . 






814 51 


Townsend, . 


486 12 


Russell, 






- 


Truro, 


96 54 


Rutland, . 






24 08 


T)mgsborough, . 
Tyringham, 


131 78 
74 20 


Salem, 






. 4,063 09 






Salisbury, . 






126 24 


Upton, 


47 95 


Sandisfield, 






— 


Uxbridge, . 


251 11 


Sandwich, 






306 67 






Saugiis, 






235 57 


Wakefield, . 


1,108 28 


Savoy, 






24 05 


Wales, 


15 38 


Scituate, 






448 79 


Walpole, 


384 27 


Seekonk, 






— 


Waltham, . 


625 94 


Sharon, 






288 54 


Ware, 


185 12 


Sheffield, 






1,524 99 


Wareham, . 


596 62 


Shelbume, 






188 53 


Warren, 


132 28 


Sherbom, 






225 22 


Warwick, . 


153 41 


Shirley, 






78 18 


Washington, 


— 


Shrewsbury, 




101 12 


Watertown, 


569 74 


Shutesbury, 




26 07 


Wayland, . 


404 15 


Somerset, . 




722 62 


Webster, 


579 36 


SOMERVILLE, 




. 3,481 19 


Wellesley, . 


. 3,330 53 


South Hadley, . 




3,153 10 


Wellfleet, . 


83 62 


Southampton, 




108 85 


Wendell, . 


— 


Southborough, 




4,121 30 


Wenham^ . 


838 27 


Southbridge, 




552 09 


West Boylston, . 


12 94 


Southwick, 




95 89 


West Bridgewater, 


515 86 


Spencer, 




1,014 35 


West Brookfield, 


106 26 


SPBINGFIELl 


>, 




6,113 77 


West Newbury, . 


643 16 



1 



480 



TAX COMMISSIONER'S REPORT. 



[Jan. 



West Springfield, 


. $1,628 31 


Wilbraham, 


$147 50 


West Stockhridge, 


177 24 


Williamsburg, 


561 11 


West Tisbury, . 


878 89 


Williamstown, 


124 42 


Westborough, 


376 78 


Wilmington, 


29 29 


Westfield, . 


413 61 


Winchendon, 


307 65 


Wwrtiford, . 


347 36 


Winchester, 


. 3,707 87 


Westhampton, . 


179 39 


Windsor, . 


- 


Westminster, 


571 83 


Winthrop, . 


447 80 


Weston, 


. 3,445 27 


WOBURN, . 


999 12 


Westport, . 


. 1,171 73 


WORCRHTBR, 


. 4,580 03 


Westwood, . 


725 61 


Worthington, 


55 81 


Weymouth, 


. 1,040 64 


Wrentham, 


214 03 


Whately, . 


468 23 






Whitman, . 


419 15 


Yarmouth, . 


922 63 









Table B. 




Bank Charges. 




Abington, . $921 01 


Danvers, . 


$604 49 


Adams, 






2,363 91 


Dedham, . 


. 3,453 31 


Amesbury, . 






1,364 56 


Deerfield, . 


210 39 


Amherst, 






1,823 97 






Andover, . 
Arlington, , 
Athol, 
Attleboroug 


h, ; 




1,075 82 
295 05 

3,510 02 
280 66 


Easthampton, 

Easton, 

Kdgartown, 


918 15 

742 02 

46 88 


Ayer, 




1,081 52 






Barnstable, 
Barre, 
Beverly, . 
Boston, 
Brockton, 
Brookline, . 




456 48 

448 47 

1,509 31 

. 524,181 91 

. 5,562 28 

481 95 


Fairhaven, . 
Fall River, 
Falmouth, . 
FrrcHBURG, 
Framingham, 
Franklin, . 


. 1,126 02 
. 26,963 61 
287 89 
. 5,904 09 
. 4,139 14 
. 1,625 77 


Cambridge, 




. . 4,372 65 


Gardner, 


. 2,926 47 


Canton, 




1,049 59 


Georgetown, 


550 93 


Clinton, 




. 2,058 50 


Gloucester, 


. 2,038 05 


Concord, 




926 88 


Great Barrington, 


. 2,364 00 


Conway, 


• 




555 50 


Greenfield, . 


. 3,546 22 



1910.] 



PUBLIC DOCUMENT — No. 16. 



481 



Harwich, 
Haverhill, 
Hingham, . 

HOLTOKB, . 

Hopkinton, 
Hudson, 
Hyde Park, 

Ipswich, 

Lawrence, 

jL^e, • 

Lenox, 

Leominster, 

Lowell, 

Lynn, 

Malden, . 
Mansfield, . 
Marblehead, 
Marlborough, 
Melrose, . 
Mernmac, . 
Methuen, . 
Middleborough, 
Milford, 
Millbuiy, . 
Milton, 
Monson, 
Montague, . 



$3,251 99 

7,302 21 

660 05 

17,017 87 

75 97 

692 30 

1,224 70 

598 38 

6,471 95 
2,067 08 
433 53 
1,609 00 
10,043 98 
8,41,3 24 

1,429 20 

268 32 

1,190 88 

1,788 29 

936 21 

1,874 99 

1,081 77 

285 39 

5,908 16 

1,278 99 

1,744 45 

1,664 45 

1,860 55 



Nantucket, 


778 37 


Natick, 


939 15 


New Bedford, . 


. 42,210 10 


Newburyport, . 


. 3,972 21 


Newton, . 


625 34 


North Adams, . 


. 2,500 13 


North Attleborough, . 


899 91 


Northampton, . 


. 9,756 14 


Northborough, 


665 28 


Northbridge, 


464 30 


Norwood, . 


283 98 



Orange, 



1,972 55 



Palmer, 
Peabody, . 
Pepperell, . 

PiTTSPIELD, 

Plymouth, . 
Provincetown, 

QUINCT, 

Reading, 
Rockport, . 

Salem, 
Shelbume, . 

SOMERVILLE, 

Southbridge, 
Spencer, 
Springfield, 
Stockbridge, 
Stoneham, . 

Taunton, . 
Tisbury, 
Townsend, . 

Uxbridge, . 

Wakefield, . 
Waltham, . 
Ware, 

Wareham, . 
Watertown, 
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Wellesley, . 
Westborough, 
Westfield, . 
Weymouth, 
Whitman, . 
Williamstown, 
Winchendon, 
Winchester, 

WOBURN, . 

Worcester, 
Wrentham, 

Yarmouth, . 



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101 21 

9,956 61 

4,387 35 

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3,082 60 



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95 28 


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1,365 31 


1,245 11 


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1,276 50 


231 88 


11,836 04 


600 47 


323 13 



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417 12 
833 13 

3,130 13 
340 71 
399 21 
426 88 
307 09 
98 96 

3,957 12 
711 01 
176 21 
393 34 

3,125 16 

182 83 

118 54 

16,778 22 

301 59 

1,264 32 



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[Jan. 



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PUBLIC DOCUMENT — No. 16. 



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526 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Table G. 



Statement of the Valuation op Each City and Town, and the Total Valua- 
tion OF THE State, as derived from the Table of Aggregates, with the 
Amount of Debt of Each City and Town returned to the Tax Com- 
missioner, BOTH for the Date of May 1, 1909, with the Percentage op 
Debt on Such Valuation, a Statement op Sinking Funds, where they 
exist, what Action, if Any, has been taken under Chapter 27, Sec- 
tion 13, of the Revised Laws, so far as Returns have been made to the 
Tax Commissioner. 



Cm OR Town. 



Valuation. 



Indebtedness. 



Per- 
centege. 



Sinldnic Funds. 



Action under Ch^. 27 
of the R. Lu 



Abington, 

Acton, 

Acushnet, 

Adams, 

Agawam, 

Alford, 

Amesbury 

Amherst, 

Andover, 



Arlington, 

Ashbumham, 
Ashby, 
Afihfield, . 
Ashland, . 
Athol, 
Attleborough, 

Auburn, . 

Avon, 

Ayer, 

Barnstable, 
Barre, 
Becket, 
Bedford, . 

Belchertown, 
Bellingham, 

Belmont, . 

Berkley, . 
Berlin, 
Bernards ton, 
Beverly, . 



$2,939,824 
1,955,645 

710,940 
6,114,933 
1,839,840 

184,391 
6,087,070 
3,778,379 
6,471,167 



11,479,914 

960,691 

531,775 

617,288 

1,192,830 

4,569,500 

14,911,070 

1,231,500 

962,100 

2,088,530 
5,792,750 
1,852,997 
518,483 
1,307,261 

916,195 
839,895 

6,278,770 

392,908 

554,040 

440,639 

33,269,775 



$187,500 

4,000 

4,000 

187,742 

54,500 


.063 
.002 
.005 
.030 
.029 


316,000 

88,200 

259,000 


.051 
.023 
.040 


704,248 


.061 


10,000 

7,063 

6,200 

6,000 

506,100 

785,550 


.010 
.013 
.008 
.005 
.110 
.052 


13,100 


.010 


57,000 


.059 


75,200 

116,533 

14,000 


.036 
.020 
.007 


63,400 


.048 


19,600 


.023 


271,200 


.043 


2,552 
2,126,784 


.005 
.063 



$18,485 

3,520 

28,441 
24,114 



139,698 



27,449 
94,068 



10,769 
559 



1,859 



40,553 



764,848 



No action. 

$1,000 the current year. 
$3,500 the current year. 

$6,000 raised and ap- 
plied the current 
year. 

$11,450 the current 
year. 

No action. 

$500 raised and applied. 

No action taken. 

No action taken. 

$12,500 the current 
year. 

$1,500 applied the cur- 
rent year. 

$3,300 applied the cur- 
rent year. 

$400 raised annually. 

No action taken. 

Bank and Corporation 
Taxes. 

Voted to raise and ap- 
ply $1 ,000 each year. 

Provision made by pro- 
portional payments. 

No action taken. 

No action taken. 

No action taken. 



1910.] 



PUBLIC DOCUMENT — No. 16. 



527 



SUUemetU of VaiuaHon — Continued. 



CiTT OB TOVK. 


YaIusUod. 


IndebtednoBL 


Per- 

centafoe. 


Binkfnc Funds. 


Action under Chap. 27 
of the R. L. 


Billerica, . 


$2,435,799 


$126,856 


.051 


$43,879 


^ 


Blackstone, 


2,270,236 


> 46,341 


.020 


— 


No action taken. 


BUndford, 


534,301 


5,100 


.009 


— 


No action taken. 


Bolton, 


497,860 


- 


— 


— 


— 


Boston, . 


1,347,948,227 


108,487,406 


.080 


35,492,390 


— 


Bourne, . 


4,103,876 


62,825 


.015 


— 


— 


Boxborough, 


266,976 


1,500 


.006 


— 


No action taken. 


Boxford, . 


1,301,860 


— 


— 


— 


— 


Boylston, 


482,638 


— 


— 


— 


No action taken. 


Braintree, 


6,054,791 


332,900 


.054 


146,107 


— 


Brewster, 


616,997 


12,700 


.020 


— 


No action taken. 


Bridgewater, 


3,320,266 


— 


— 


— 


— 


Brimfield, 


660,840 


— 


— 


— 


No action taken. 


Brockton, 


40,621,439 


3,135,600 


.077 


603,000 


— 


Brookfield, 


1,271,436 


49,600 


.038 




$3,000 raised and ap- 
plied the current 
year. 


Brookline, 


104,686,100 


1,381,330 


.013 




$225,034 appropriated 
for debt and interest 
the current year. 


Buckland, 


711,172 


26,000 


.036 


3,122 


$275 the current year. 


Burlington, 


626,899 


500 


— 


— 


— 


Cambridge, 


106,958,135 


11,563,108 


.108 


3,123,152 


— 


Canton, . 


4,136,780 


111,000 


.026 


— 


Apply $2,000 annually. 


Carlisle, . 


467,230 


9,776 


.021 


— 


No action taken. 


Carver, 


1,504,725 


6,000 


.003 


— 


— 


Charlemont, 


521,408 


4,000 


.007 


— 


No action taken. 


Charlton, 


1,292,945 


9,696 


.007 


— 


Voted to apply $2,500. 


Chatham, 


1,180,850 


31,439 


.026 


— 


No action taken. 


Chelmsford, 


4,524,106 


14,620 


.003 


400 


No action taken. 


Chelsea, . 


24,041,350 


1,402,750 


.058 


982,053 


— 


Cheshire, . 


797,028 


12,769 


.016 


— 


— 


Chester, . 


713,861 


31,900 


.044 


"" 


Raised and applied $4,- 
560 the current year. 


Chesterfield, 


316,640 


— 


— 


— 


No action taken. 


Chicopee, 


12,620,980 


500,700 


.039 


— 


— 


Chilmark, 


309,662 


2,500 


.008 


— 


— 


Clarksburg, 


263,196 


. 9,800 


.037 


— 


No action taken. 


Clinton, . 


8,274,087 


604.000 


.060 


144,492 


— 


Cohasset, 


7,652,937 


93,064 


.012 


— 


— 


Colraln, . 


676,319 


2,445 


.003 


— 


Voted to apply $1,000. 


Concord, . 


6,790,679 


273,257 


.040 


34,742 


— 


Conway, . 


704,959 


9,000 


.012 


— 


Apply $800 per year. 


Cummington, . 


333,660 


— 


— 


— 


~ 


Dalton, 


3,939,251 


— 


— 


— 


— 


Dana, 


394,242 


2,200 


.006 


— 


No action taken. 


Dan vers, . 


6,012,120 


269,450 


.044 


37,300 


— 


Dartmouth, 


3,423,825 


47,500 


.013 


— 


$4,600 applied yearly. 


Dedhara, . 


12,812,348 


238,200 


.018 


-^ 


Raised $26,800 the cur- 
rent year. 


Deerfield, 


1,795,140 


7,700 


.004 


^ 


Applied $1,000 the cur- 
rent year. 


Dennis, 


1,224,005 


21,446 


.017 


^ 


$3,800 to be applied 
the current year. 


Dighton, . 


1,064,308 


7,000 


.006 


— 


Pay $1,000 annually. 


DougIai«, . 


1,233,796 


4,000 


.003 







528 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Statement of VahuUion — Continued. 



Grt OB Town. 


Valuation. 


IndebtedneaB. 


Per- 
centage. 


Sinking Funds. 


Action under Chap. 27 
of the R. L. 


Dover, 


$5,328,141 


• 


^^ 


^^ 


^ 


Dracut, . 


2,349,207 


$36,750 


.015 


— 


No action taken. 


Dudley, . 


1,715,666 


5,995 


.003 


— 


No action taken. 


Dunfltsble, 


328,944 


2,440 


.007 


— 


— 


Diixbury, 


2,204,036 


10,500 


.004 


— 


$1,500 raised by taxa- 
tion each year. 


E. Bridgewater, 


2,078,620 


15,775 


.007 


— 


No action taken. 


E. Longnieadow, 


715,065 


18,000 


.025 


^ 


$2,000 to be applied 
the current year. 


Eastham, 


442,100 


1,000 


.002 


— 


— 


Easthampton, . 


5,690,444 


177,500 


.031 


— 


— 


Easton, . 


5,289,116 


— 


— 


— 


No action taken. 


Edgartown, 


1,054,100 


5,640 


.005 


— 


No action taken. 


Egremont, 


482,027 


— 


— 


— 


No action taken. 


Enfield, . 


677,870 


1,500 


.002 


— 


No action taken. 


Erving, 


973,515 


16,500 


.016 


$2,616 


— 


Essex, 


1,142,265 


23,373 


.020 


— 


Apply $1,000 yearly. 


Everett, . 


26,606,450 


1,540,928 


.067 


337,368 


— 


Fairhaveii, 


3,239,922 


115,975 


.035 


— 


— 


Fall River, 


88,279,138 


5,989,760 


.067 


1,905,917 


$297,423 applied the 
current year. 


Falmouth, 


8,109,216 


243,000 


.029 


3,000 


Applied $13,000 the 
current year. 


Fitchburg, 


28,571,313 


1,681,900 


.058 


421,942 


— 


Florida, . 


186,057 


2,400 


.012 




No action taken. 


Foxborough, 


2,277,775 


15,000 


.006 


- 


No action taken. 


Framingham, . 


10,566,480 


640,176 


.060 


24,081 


$10,000 applied. 


Franklin, 


3,794,560 


178,000 


.046 


— 


No action taken. 


Freetown, 


894,220 


10,302 


.011 


— 


No action taken. 


Gardner, . 


7,677,705 


480,850 


.062 




Make annual payments 
on notes and bonds. 


Gay Head, 


29,172 


— 


— 


— 


No action taken. 


Georgetown, 


1,025,400 


14,500 


.014 


— 


No action taken. 


Gill, 


471,701 


3,998 


.008 


— 


— 


Gloucester, 


22,279,512 


1,546,050 


.069 




$67,675 raised and ap- 
plied the current 
year. 


Goshen, . 


181,685 


9,426 


.051 


^ 


$400 raised and applied 
the current year. 


Gosnold, . 


584,286 


— 


— 


— 


— 


Grafton, . 


2,669,695 


53,710 


.020 


— 


— 


Granby, . 


506,046 


1,650 


.003 


— 


No action taken. 


Granville, 


468,678 


600 


.001 


— 


— 


Great Barriugton, 


5,844,680 


166,659 


.028 


50,888 


— 


Greenfield, 


9,634,431 


134,000 


.013 


- 


— 


Greenwich, 


246,532 


— 


— 


— 


— 


Groton, 


3,789,256 


5,000 


.001 


— 


— 


Groveland, 


1,162,672 


40,637 


.034 


— 


— 


Hadley, . 


1,346,534 


42,000 


.031 


— 


— 


Halifax, . 


534,249 


13,500 


.025 


— 


— 


Hamilton, 


3,798,420 


22,740 


.005 


— 


Apply $2,980 annually. 


Hampden, 


381,465 


— 


— 


_ 


— 


Hancock, 


300,437 


— 


— 


— 


— 


Hanover, 


1,479,875 


21,500 


.014 


— 


— 


Hanson, . 


1,079,496 


4,000 


.003 


— 


$1,000 raised and ap- 












plied. 



1910.] 



PUBLIC DOCUMENT — No. 16. 



529 



Statement of VahuUion — Continued. 



CiTT OB Town. 


Valuation. 


Indebtednev. 


Perw 
centage. 


Sinking Funds. 


Action under Chap. 27 
of the R. L. 


Hardwick, 


$1,829,470 


$3,066 


.001 


■ 


No action taken. 


Harvard, . 


1,233,711 


4,000 


.003 


— 


$1,000 paid each year. 


Harwich, . 


1,378,366 


9,260 


.006 


— 


No action taken. 


Hatfield, . 


1,326,842 


62,000 


.039 


$13,316 


— 


Haverhill, 


30,991,641 


2,304,869 


.074 


589,806 


$63,900 the current 
year. 


Hawley, . 


158,022 


2,669 


.016 


— 


No action taken. 


Heath, . 


172,672 


— 


— 


— 


No action taken. 


Hingham, 


6,102,557 


34,672 


.005 


-~ 


Yearly proportional 
notes. 


Hinsdale, 


577,412 


19,000 


.032 


— 


- 


Holbrook, 


1,450,648 


189,000 


.130 


49,276 


$2,760 raised and ap- 
plied. 


Holden, . 


1,629,967 


86,600 


.052 


~" 


Make annual payments 
on notes. 


Holland, . 


99,734 


— 


— 


— 


No action taken. 


HoUiflton, 


1,657,593 


— 


— 


— 


— 


Holyoke, . 


47,390,680 


2,818,600 


.059 


636,925 


$102,600 the current 
year. 


Hopedale, 


6,240,296 


— 


— 


— 


— 


Hopldnton, 


1,578,361 


60,800 


.038 


26,263 


Voted to apply $2,700. 


Hubbardston, . 


689,615 


12,600 


.018 


— 


No action tsJcen. 


Hudson, . 


3,926,195 


317,000 


.080 


— 


— 


Hull, 


6,403,336 


204,533 


.037 


122,966 


— 


H\mtington, 


632,726 


10,600 


.016 


— 


No action taken. 


Hyde Park, 


14,628,096 


271,600 


.018 


"■" 


Apply $17,000 each 
year. 


Ipswich, . 


4,786,749 


283,486 


.059 


47,698 


No action taken. 


Kingston, 


1,602,270 


22,900 


.014 


~" 


Paid $3,060 and in- 
tere.st. 


Tiftkevdlle, 


701,366 


8,000 


.011 


— 


No action taken. 


Lancaster, 


4,142,080 


37,000 


.008 


— 


— 


Lanesborough, . 


634,044 


6,932 


.012 


— 


No action taken. 


Lawrence, 


69,434,446 


2,261,300 


.038 


175,633 


— 


xjCCf 


2,087,980 


36,600 


.017 


-- 


— 


Leicester, 


2,413,624 


27,692 


.011 




$6,192 to be raised and 
applied the current 
year. 


Lenox, 


6,107,732 


96,000 


.015 


— 


$60,000 applied. 


Leominster, 


11,972,130 


742,119 


.061 


131,895 


$27,600 applied the 
current year. 


Leverett, . 


316,830 


— 


— 


— 


— 


Lexington, 


7,257,810 


232,609 


.032 


— 


$1,000 the current year. 


Leyden, . 


166,660 


2,000 


.012 


— 


No action taken. 


Lincoln, . 


3,040,261 


137,600 


.046 


8,090 


$2,173 the current year. 


Littleton, 


1,072,366 


12,649 


.011 


— 


No action taken. 


Ix>ngineadow, . 


1,330,470 


46,000 


.033 


9,107 


$1,600 to be applied the 
current year. 


Lowell, 


78,916,302 


4,663,813 


.067 


896,629 


— 


Ludlow, . 


3,972,379 


26,000 


.006 


— 


No action taken. 


Lunenburg, 


1,102,656 


6,605 


.006 


— 


— 


Lynn, 


70,076,492 


4,532,700 


.064 


1,322,818 


— 


Lynnfield, 


782,096 


14,660 


.018 


— 


No action taken. 


Maiden, . 


41,189,680 


2,052,300 


.049 


634,383 


— 


Manchester, 


13,239,933 


199,464 


.016 


— 


No action taken. 


Mansfield, 


3,960,667 


134,060 


.033 


26,386 


*" 



530 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Statement of Valuation — Continued. 



CiTT OB Town. 



Valuation. 



Indebtedness. 



Per- 
cental. 



Sinking Funds. 



Actton under Chap. 27 
of the R. L. 



Marblehead, 

Marion, 

Marlborough, 
Marshfield, 

Mashpee, . 

Mattapoisett, 

Maynard, 
Medfield, . 
Medford, . 
Medway, . 
MelroRe, . 
Mendon, . 

Merrimac, 

Methuen, 

Middlcborough, 



Middlefield, 
Middleton, 
Milford, . 
Mlllbury, . 



Millis, 
Milton, 



Monroe, . 
Monson, . 



Montague, 
Monterey, 

Montgomery, 
Mt. Washington, 
Nahant, . 
Nantucket, 
Natick, 
Needham, 



New Ashford, . 
New Bedford, . 
New Braintree, . 
N. Marlborough, 
New Salem, 
Newbury, 



$7,753,840 



4,408,620 

10,320,913 
1,918,000 

219,710 

1,661,345 

3,870,715 
1,596,504 

23,145,500 
1,447,985 

16,149.825 
728,690 

1,246,700 
6,133,295 
4,714,868 



186,809 

791,271 

8,713,112 

2,293,295 



995,070 
24,641,225 



168,586 
1,821,143 



4,233,469 
311,948 

170,758 
93,236 
6,128,760 
3,367,950 
7,833,700 
5,806,960 



60,850 

77,796,381 

396,685 

723,655 

360,740 

1,232,481 



$210,000 


.027 


123,650 


.028 


1,061,172 
17,600 


.102 
.009 


6,645 


.025 


3,000 


.001 


147,600 
4,233 

1,609,176 
6,489 

1,228,086 
9,750 


.038 
.002 
.069 
.004 
.076 
.013 


111,300 
344,932 
160,450 


.089 
.056 
.034 


8,110 

274,900 

32,335 


.010 
.031 
.014 


32,750 
287,500 


.032 
.011 


39,000 


.021 


45,200 
1,626 


.010 
.005 


1,200 


.007 


13,500 

40,871 

556,413 

310,600 


.002 
.012 
.071 
.053 


6,788,000 
1,500 
2,058 

8,852 
27,727 


.074 
.003 
.002 
.024 
.022 



$15,863 



620,560 
362 



42,031 
941,673 

507,841 

73,755 



11,657 



37,151 



1,510,725 



$15,000 raised and ap- 
plied the current 
,year. 

$2,050 applied the cur- 
rent year. 

$2,000 raised by tax- 
ation. 

$62 applied to sinking 
fund. 

$750 raised and ap- 
plied. 

No action taken. 

No action taken. 

Voted to pay $650 per 
year. 

$4,600 the current year. 

No action taken. 

$10,900 raised and ap- 
plied the current 
year. 

No action taken. 

No action taken. 

$1,850 raised and ap* 
plied the current 
year. 

No action taken. 

$18,000 raiscKl and ap- 
plied the current 
year. 

$2,000 to he raised and 
applied the current 
year. 

$300 applied the cur- 
rent year. 



No action taken. 

$7,500 raised and ap- 
plied the current 
year. 



Voted to raise $1,000. 
No action taken. 
No action taken. 



1910.] 



PUBLIC DOCUMENT — No. 16. 



531 



Statement of Valuation — Continued. 



Crt OB Town. 



ValuaUon. 



Indebtedneas. 



Per- 
centage. 



Sinking Funds. 



Action under Chap. 27 
of the R. L. 



Newburyport, . 

Newton, . 
Norfolk, . 
North Adams, . 
North Andover, 
N. Attleborough, 
N. Brookfield, . 
North Reading, . 
Northampton, . 
NorthboTough, . 

Northbridge, 

Northfield, 
Norton, . 



Norwell, . 
Norwood, 
Oak Bluffs, 
Oakham, . 
Orange, . 
Orleans, . 
Otis, 
Oxford, 
Palmer, . 
Paxton, . 
Pcabody, 
Pelham, . 
Pembroke, 

Pepporell, 
Peru, 

Petersham, 
Phillipston, 



Pittofield, 

Plainfield, 
Plainville, 
Plymouth, 

Plympton, 
Prescott, . 
Princeton, 
Province town, 

Quincy, . 

Randolph, 

Raynham, 
Reading, 



$12,269,721 

70,796,890 

829,494 

16,207,762 

4,603,606 

6,844,940 

1,617,985 

701,634 

14,216,355 

1,355,811 

4,360,943 

1,353,313 
1,203,625 



919,947 

) 3,799,065 

1,825,700 

379,992 
3,612,985 

631,330 

279,177 
1,938,120 
4,177,916 

332,965 
10,391,814 

279,983 

942,255 

2,253,058 
140,863 

902,181 
283,860 



23,271,489 

175,624 

794,632 

10,865,247 

375,762 

187,599 

1,097,179 

2,047,412 

29,811,565 

2,066,200 

768,664 
5,454,429 



$767,176 


.062 


6,729,137 


.095 


918,715 

178,000 

352,750 

68,000 

9,600 
455,000 

7,000 


.056 
.038 
.051 
.(H2 
.013 
.032 
.005 


85,000 


.019 


32,100 
36,085 


.023 
.029 


6,100 

428,259 

25,000 


.006 
.031 
.013 


171,800 
14,700 


.047 
.023 


46,465 

70,471 

1,000 

818,987 


.023 
.016 
.003 
.078 


1,238 


.001 


126,000 
1,075 


.055 
.007 


2,400 


.008 


1,290,990 


.055 


1,025 

46,000 

298,869 


.005 
.057 
.027 


7,000 
148,294 


.006 
.072 


1,857,185 


.062 


173,310 


.083 


447,038 


.081 



$197,930 
2,291,363 



40,212 
96,489 



59,383 



37,753 



16,354 



54,839 



$25,000 applied each 
year. 

No action taken. 
No action taken. 



Pay $5,000 annually. 
No action taken. 

Annual payment of $2,- 
000 and interest. 

$5,000 raised and ap- 
plied. 

No action taken. 

$2,700 raised and ap- 
plied the current 
year. 



$3,500 appropriated. 

No action taken. 
Voted to apply $500. 

No action taken. 



$800 the current year. 

$500 applied the cur- 
rent year. 

No action taken. 

Voted to raise and ap- 
ply $100 each year. 

No action taken. 

Payments on principal 
and interest raise4 
each year. 

$64,000 applied the cui> 
rent year. 

No action taken. 

Pay $1,000 each year. 

$31,896 raised and ap- 
plied. 

No action taken. 

No action taken. 

$10,411 assessed and 
applied. 

Apply annual propor- 
tional payments. 

$7,480 applied the cur- 
rent year. 



532 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Statement of Valuation — Continued. 



CiTT OB Town. 



Valuation. 



Indebtednees. 



Per- 
centage. 



Sinking Funds. 



Action under Ch^. 27 
of the R. Lk 



Rehoboth, 
Revere, . 

Richmond, 
Rochester, 
Rockland, 

Rockport, 
Rowe, 
Rowley, . 
Royals ton, 
Russell, . 

Rutland, . 



Salem, 

Salisbury, 

Sandisfield, 

Sandwich, 

Saugus, 

Savoy, 

Scituate, . 

Seekonk, . 

Sharon, 

Sheffield, . 

Shelbume, 

Sherbom, 

Shirley, . 

Shrewsbury, 

Shutesbuiy, 

Somerset, 

Somerville, 

South Hadley, 

Southampton, 

Southborough, 

Southbridge, 

Southwick, 

Spencer, . 

Springfield, 

Sterling, . 

Stockbridge, 

Stoneham, 

Stoughton, 

Stow, 

Sturbridge, 

Sudbury, . 

Sunderland, 

Sutton, 



$877,825 
15,683,550 

367,994 

643,366 

3,972,659 

3,272,985 
195,089 
747,357 
570,465 
736,428 

721,176 



32,909,600 

891,360 

345,255 

1,013,225 

5,206,273 

189,984 

4,475,660 

1,294,340 
2,763,782 

954,205 
1,275,847 
1,480,601 
1,084,219 
1,632,669 

258,929 

1,390,345 

63,658,953 

2,790,011 
496,966 

1,833,898 

5.698,528 
690,830 

3,541,040 
107,875,780 

1,132,690 
4,212,891 
5,052,490 

3,497,837 

938,473 

1,066,625 

1,254,980 

494,521 

1,290,855 







$945,752 


.060 


2,200 


.005 


132,000 


.033 


118,500 
2,000 

12,200 
6,000 

17,400 


.036 
.010 
.016 
.010 
.023 


60,770 


.084 


1,199,850 


.036 


14,800 

2,031 

23,800 

235,850 


.016 
.005 
.023 
.045 


78,200 


.017 


89,694 


.032 


24,700 

18,500 

5,438 

18,500 


.019 
.012 
.005 
.011 


1,466,500 


.023 


53,537 

7,570 

1,500 

171,200 

2,695 

289,200 

4,472,500 


.019 
.015 

.030 
.003 
.081 
.041 


7,900 

3,100 

213,100 


.006 
.042 


267,531 
7,000 
4,000 


.076 
.007 
.003 


20,200 

3,975 

24,227 


.016 
.008 
.018 



$500 



100 
13,020 



4,923 

7,478 



44,871 



18,080 

750 

186,903 

625,834 



No action taken. 
$38,250 applied the cui^ 
rent year. 



$9,850 raised the cur- 
rent year. 
No action taken. 

Apply $1,200 per year. 

Make annual pay- 
ments. 

Voted to raise and 
apply $6,000 on debt 
and interest. 

$77,450 paid the cur- 
rent year. 

No action taken. 

No action taken. 
No action taken. 

Raise and apply $4,000 

yearly. 
No action takeq. 



$500 the current year. 

Raise and apply $1,000. 
No action taken. 
No action taken. 

$151,500 applied the 
current year. 



$750 the current year. 

$47,200 the current 
year. 

No action taken. 
Raise and apply pro- 
portionate amounts. 



Voted to pay $500 per 

year for 8 years. 
No action taken. 

No action taken. 



1910.] 



PUBLIC DOCUMENT — No. 16. 



533 



Statement of Vahwiion — Continued. 



Grt OB Town. 



Valustlon. 



IndebtednesB. 



Por- 
eentage. 



Sinking Funds. 



Action under Chap. 27 
of the R. L. 



Swampocott, 

Swansea, . 
Taunton, . 
Templeton, 
Tewksbury, 
Tisbury, . 
Tolland, . 
Topefield, 
Townsend, 

Truro, 
Tyngsborough, 

Tyringham, 

Upton, 

Uxbridge, 

Wakefield, 

Wales, 
Walpole, . 
W'altham, 

Ware, 
Wareham, 

Warren, . 
Warwick, 
Washington, 
Watertown, 

W^ayland, 
Webster, . 
WeUealey, 
WeUfleet, 



Wendell, . 
Wenham, 

W. Boylston, 
W. Bridgewater 
W. Brookfield, 

West Newbury, 



W. Springfield, . 

W. Stockbridge, 
West Tisbury, . 
Westborough, . 
W^estfield, 



$10,12^,926 

1,651,074 
22,699,904 
1,586,524 
1,270,960 
1,463,377 
201,138 
1,270,217 
1,174,800 

372,665 
558,813 

267,089 

1,110,924 
2,850,685 
9,089,098 

285,712 

4,375,630 

25,424,620 

4,688,771 
4,711,228 

1,923,967 

428,481 

282,585 

14,157,041 

2,349,414 

7,407,290 

13,967,085 

1,239,400 



263,805 
2,617,600 

779,713 

1,271,348 

912,334 

1,077,422 



6,865,278 

423,771 

542,562 

3,266,169 

9,227,723 



$608,695 


.060 


14,100 
2,608,077 
31,683 
15,440 
91,000 
7,000 


.009 
.110 
.019 
.012 
.062 
.034 


10,639 


.009 


1,700 
16,250 


.004 
.027 


3,500 


.013 


19,100 
120,000 
693,600 


.017 
.042 
.076 


151,040 
1,304,100 


.034 
.051 


61,800 
50,977 


.013 
.010 


4,340 


.002 


727,225 


.061 


62,800 
147,900 
464,000 

31,825 


.026 
.019 
.033 
.025 


8,476 


.003 


4,000 
13,830 


.003 
.016 


800 


— 


624,000 


.076 


3,900 


.009 


186,324 
354,900 


.056 
.038 



$38,194 

1,150 
849,883 



3,030 



26,000 



593,150 



28,758 

47,556 

154,247 

7,929 



59,684 



24,649 



$19,600 applied 
current year. 



the 



No action taken. 
Make annual payments. 

No action taken. 

$1,116 applied the cur- 
rent year. 

Voted to raise $260. 

$300 rabed for debt 
and interest. 

$200 raised and applied 
the current year. 



Amounts raised by tax- 
ation. 

No action taken. 

No action taken. 

$24,000 assessed the 
current year. 

No action taken. 

$6,124 to be applied 
the current year. 

$3,015 the current year. 



No action taken. 
$50,800 paid the 
rent year. 

No action taken. 



cur- 



$3,600 raised 
plied the 
year. 



and ap- 
current 



$1,000 applied each 

year. 
No action taken. 

$1,880 applied the 
current year. 

Debt of town to be 
paid the current 
year. 

$1,100 appropriated the 
current year. 

$600 the current year. 

No action taken. 

$1,400 the current year. 

$33,700 applied the cur- 
rent year. 



534 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Statement of Valuation — Concluded. 



CiTr OB Town. 


ValuAtion. 


Indebtednees. 


Per- 
centage. 


Sinking Funds. 


Action under Chap. 27 
of the R. L. 


Westfdrd, 


$1,833,214 


$27,000 


.014 


• 


Raise and apply $1,000 
each year. 


Westhampton, . 


235,895 


— 


— 


- 


— 


Westminster, 


785,236 


— 


— 


— 


No action taken. 


Weston, . 


6,832,766 


10,000 


.001 


— 


$10,000 paid the cur- 
rent year. 


Westport, 


1,739,800 


38,400 


.022 


— 


No action taken. 


Westwood, 


2,595,663 


~ 


— 


— 


— 


Weymouth, 


7,992,968 


700,780 


.087 


$270,018 


$2,000 the current year. 


Whately, . 


456,631 


— 


— 


— 


— 


Whitman, 


4,873,348 


330,800 


.067 


66,973 


$2,500 the current year. 


Wilbraham, 


1,094,875 


— 


— 


— 


No action taken. 


Williamsburg, . 


982,798 


50,125 


.051 


6,293 


— 


Williamstown, . 


3,549,953 


49,500 


.013 


— 


Voted to pay $13,500. 


Wilmington, 


1,389,776 


15,263 


.010 


5,532 


— 


Winchendon, 


4,111,250 


125,500 


.030 


— 


Apply $6,000 per year. 


Winchester, 


12,471,725 


509,000 


.040 




Money raised by taxa- 
tion applied on town 
debt. 


Windsor, . 


277,760 


428 


.001 


— 


No action taken. 


Winthrop, 


11,993,600 


546,898 


.045 


— 


— 


Wobum, . 


11,196,722 


414,850 


.037 


"~ 


$61,850 raised and ap- 
plied. 


Worcester, 


133,384,202 


8,999,625 


.067 


3,515,218 


— 


Worthington, . 


352,878 


— 


— 


— 


No action taken. 


Wrentham, 


1,201,202 


68,000 


.056 


^ 


Raised $4,500 for debt 
and interest. 


Yarmouth, 


2,086,849 


33,746 


.016 


— 


— 




$3,727,473,635 


$228,189,539 


— 


$62,155,366 


— 



Total indebtedness, without trust funds, 
Tnist funds, ..... 

Total Uability, .... 
Total assets, including trust funds, 



$228,235,439 
8,106,407 

$236,340,846 



From this table it appears that: — 
62 towns have no indebtedness. 
73 towns have less than one per cent. 
66 towns have one per cent and less than two per cent. 
33 towns have two per cent and less than three per cent. 
36 towns have three per cent and less than four per cent. . 

17 towns have four per cent and less than five per cent. 
25 towns have five per cent and less than six per cent. 

18 towns have six per cent and less than seven per cent. 
10 towns have seven per cent and less than eight per cent. 

8 towns have eight per cent and less than nine per cent. 

1 town has nine per cent and less than ten per cent. 

2 towns have ten per cent and less than eleven per cent. 

2 towns have eleven per cent and less than twelve per cent. 
1 town has thirteen per cent and less than fourteen per cent. 



$363,361,400 



1910.] 



PUBLIC DOCUMENT — No. 16. 



535 



Sinking Funds reported. 



Cm OB Town. 


1906. 


1907. 


1908. 


1909. 


Agawam, 


$13,900 


$15,207 


$16,807 


$18,485 


Amesbury, 




14,707 


18,655 


3,500 


3,520 


Amherst, 




21,193 


23,491 


25,910 


28,441 


Andover, 




21,208 


28,319 


33,343 


24,114 


Arlington, 




82,706 


99,528 


117,976 


139,698 


Athol, 




16,768 


20,717 


23,216 


27,449 


Attleborough, , 




47,954 


62,318 


77,545 


94,068 


Ayer, 




10,952 


13,941 


7,468 


10,769 


Barnstable, 




94 


250 


409 


559 


Bedford, . 




1,240 


3,064 


1,400 


1,859 


Belmont, 




42,949 


50,352 


58,181 


40,553 


Beverly, . 




614,498 


662,537 


712,458 


764,848 


Billerica, 




24,809 


33,861 


38,790 


43,879 


# 

Boston, . 




31,668,239 


31,252,797 


31,734,763 


35,492,390 


Bourne, . 




654 


654 


654 


— 


* 

Braintree, 




120,573 


125,802 


136,000 


146,107 


Brockton, 




504,692 


534,892 


592,210 


603,000 


Buckland, 




2,281 


2,352 


3,006 


3,122 


Cambridge, 




2,228,013 


2,548,049 


2,768,557 


3,123,152 


Chatham, 




— 


8,040 


— 


— 


Chelmsford, 




— 


— 


200 


400 


Chelsea, . 




711,607 


794,174 


880,050 


982,053 


Clinton, . 




182,082 


222,564 


137,181 


144,492 


Concord, . 




26,754 


33,757 


40,022 


34,742 


Conway, . 




9,295 


11,229 


13,168 


— 


Danvers, . 




147,000 


16,163 


34,727 


37,300 


Erving, . 


• 


1,237 


1,962 


2,475 


2,616 


Everett, . 




256,187 


289,133 


310,832 


337,368 


FaU River, 




1,887,011 


1,892,790 


2,021,580 


1,905,917 


Falmouth, 




— 


« 


— 


3,000 


Fitchburg, 




341,596 


351,298 


382,944 


421,942 


Framingham, 




118,000 


137,535 


152,411 


24,081 


Gloucester, 




137,102 


142,742 


147,834 


— 


Great Barringtc 


m, . 


28,429 


35,667 


43,432 


50,888 


Groveland, 




4,247 


5,391 


— 


— 


Hardwick, 




16,940 


- 


— 


— 


Hatfield, . 




9,380 


10,553 


11,900 


13,315 


Haverhill, 




535,644 


546,223 


536,729 


589,806 


Holbrook, 




66,986 


41,840 


45,022 


49,276 


Holyoke, . 




681,467 


624,655 


532,703 


536,925 


Hopkinton, 
Hull, . 




18,753 


18,019 


24,469 


26,263 




95,451 


106,504 


122,966 


122,966 


Ipswich, . 




30,139 


34,136 


38,558 


47,698 


ikwrence. 




98,682 


121,998 


148,860 


175,533 


Leominster, 




55,670 


83,695 


109,570 


131,895 


Lincoln, . 




108 


1,786 


1,946 


8,090 


Longmeadow, 




18,130 


21,057 


23,815 


9,107 


Lowell, . 




703,793 


764,926 


828,395 


895,529* 


I^nn, 
Maiden, . 




1,243,513 


1,184,286 


1,259,233 


1,322,818 




712,272 


747,856 


694,930 


634,383 


Mansfield, 


18,204 


18,183 


21,676 


25,386 



536 



TAX COMMISSIONER'S REPORT. 



[Jan. 



Sinking Funds reported — Concluded. 



CiTT OB Town. 


1906. 


1907. 


1908. 


1909. 


Marblehead, 


$11,000 


$10,000 


$15,863 


$15,863 


Marlborough, . 


401,922 


439,607 


820,834 


520,560 


Mashpee, 


— 


— 


300 


362 


Maynardy 


33,650 


37,473 


38,566 


42,031 


Medford, 


862,102 


827,200 


900,666 


941,573 


Melrose, . 


480,832 


505,586 


476,507 


507,841 


Methuen, 


61,076 


68,623 


67,540 


73,755 


Millis, 


8,222 


9,413 


10,603 


11,657 


Montague, 


51,121 


— 


- 


— 


Natick, . 


26,070 


36,492 


44,465 


37,151 


New Bedford, . 


1,352,077 


1,373,573 


1,450,871 


1,510,725 


Newburyport, . 


177,878 


221,673 


229,875 


197,930 


Newton, . 


1,972,676 


1,927,262 


2,108,784 


2,291,363 


North Andover, 


25,719 


22,922 


35,216 


40,212 


North Attleborough, . 


86,526 


95,411 


94,416 


96,489 


Northampton, . 


45,410 


55,985 


51,013 


59,383 


Norwood, 


27,130 


27,158 


32,279 


37,753 


Peabody, 


12,349 


13,588 


14,925 


16,354 


Randolph, 


60,468 


65,490 


50,226 


54,839 


Richmond, 


— 


— 


375 


500 


Salem, 


20,249 


22,853 




— 


Sandisfield, 


100 


100 


100 


100 


Saugus, . 


5,632 


7,860 


11,626 


13,020 


Sharon, . 


4,835 


6,181 


5,601 


4,923 


Shelburne, 


5,386 


5,978 


6,723 


7,478 


Somerset, 


12,433 


13,351 


14,867 


— 


South Hadley, . 


33,476 


35,808 


40,492 


44,871 


Southbridge, . 


14,114 


15,370 


23,229 


18,080 


Southwick, 


750 


750 


750 


750 


Spencer, . 


151,250 


161,909 


171,765 


186,903 


Springfield, 
Stoughton, 


445,718 


473,565 


508,109 


625,834 


6,500 


8,875 


— 


— 


Swampscott, . 


26,086 


29,996 


33,911 


38,194 


Swansea, 


2,000 


3,000 


1,000 


1,150 


Taunton, 


714,282 


707,713 


676,223 


849,883 


Tolland, . 


2,230 


2,721 


3,030 


3,030 


Uxbridge, 


20,000 


22,812 


23,714 


26,000 


Waltham, 


559,696 


589,428 


642,144 


593,150 


Wayland, 


20,687 


22,616 


10,886 


28,758 


Webster, 


36,959 


41,007 


44,556 


47,556 


Wellesley, 


134,499 


145,805 


152,312 


154,247 


Wellfleet, " 


5,260 


5,436 


6,659 


7,929 


West Springfield, 
Westborou^, . 


52,598 


55,037 


56,832 


59,684 


93,848 


. 101,118 


108,839 


24,649 


Westwood, 


— 


-- 


21,679 


— 


Weymouth, 


252,875 


• 275,727 


248,958 


270,018 


Whitman, 


52,911 


57,417 


62,109 


66,973 


Wilhamsburg, . 


2,072 


3,000 


4,129 


5,293 


Wilmington, 


2,587 


3,533 


4,511 


5,.532 


Worcester, 


3,200,980 


3,143,667 


3,475,071 


3,515,218 




$55,169,350 


$55,465,037 


$57,722,970 


$62,155,366 



1910.] 



PUBLIC DOCUMENT — No. 16. 



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PUBLIC DOCUMENT — No. 16. 



543 



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